Heat can be induced within a tissue enriched with magnetic nanoparticles by exposing it to an alternating magnetic field. In this paper we examine the evaluation of the heat distribution and therefore the temperature development around such a heat source which can be suitable for magnetic heating treatment. We study the heat transfer from tissue enriched with magnetic nanoparticles to regions of no or minor enrichment of nanoparticles, particularly. The evaluation of the temperature distribution took place with the help of a tissue phantom. The phantom is composed of two concentric cylinders. The inner cylinder consists of a defined mixture of polyurethane gel and magnetic fluid. This cylinder represents tissue enriched with nanoparticles. The outer cylinder, which stands for pure tissue consists of polyurethane only. This tissue phantom has been exposed to an alternating magnetic field according to the protocol of the magnetic heating treatment. The temperature measurements were performed by thermocouples which are placed on defined positions. The experimentally obtained temperature data is the basis for a finite element method (FEM) simulation model. The FEM model allows the determination of heat transition from regions enriched with magnetic nanoparticles to regions with no or minor nanoparticle accumulation.