When cell phones are used in close proximity to human body, the radiations emitted from cell phones penetrate deep inside the human skin. Penetrated radiations produce induced electric field inside the body, resulting in absorption of power, which can be analyzed using a parameter called specific absorption rate (SAR). The present study has been done to estimate penetration depth of electromagnetic radiations inside human skin and corresponding specific absorption rate for frequencies 900, 1800 and 2450 MHz, respectively. Penetration depth was found to be 0.018m, 0.012m and 0.009m and corresponding SAR was estimated to 13.8 W/Kg, 33.7 W/Kg and 58.9 W/Kg for frequencies 900, 1800 and 2450MHz, respectively. Results were also compared with the safe limit of SAR (2 W/Kg) issued by International Commission on Non-ionizing Radiation Protection (ICNIRP), which showed that estimated SAR values were much higher than recommended safe limits