The head tissue heterogeneity required in the spatial peak specific absorption rate (SAR) assessment for portable telephones was investigated by using the FDTD method in conjunction with an MRI-based human head model. The tissue heterogeneity of the head model was changed from one type of tissue to 17 types of tissue. The results showed that, at 900 MHz and 2 GHz, the homogeneous modeling results in an underestimate about 20% for the λ/2 monopole antenna portable telephones and an overestimate to the same extent for the λ/4 monopole or helical antenna portable telephones. A head model with a simple skin-fat-muscle-bone-brain structure seems to be sufficient to obtain a fairly accurate one-gram or ten-gram averaged spatial peak SAR value in computational dosimetry for portable telephone compliance.