We built up a transient thermal multilayer model for heating of human skin with high power millimeter waves by finite volume method (FVM) based on Pennes’ bioheat transfer equation. We analyzed the calculated results and compared them with the experimental ones. The errors were no more than 1 ℃, especially at the incident power densities of 284 and 853 mW/cm2. The computing results agreed closely with the experimental ones. The veracity and reliability of finite volume model were validated. We charted the temperature changes with depth in the energy penetration depth at different radiation intensity of steady state. It was found that the maximum temperature spot caused by millimeter wave was not on the skin surface, but at some spot in subcutaneous. The difference in temperature between these two spots could be more than 1 ℃. The effect of blood perfusion rate on the temperature of skin surface was further analyzed. The change of blood perfusion rate had little effect on the temperature of skin surface in the temperature range studied in this paper.