In the 300 MHz to 3 GHz range, probes used to measure specific absorption rate (SAR) of mobile communication devices are usually calibrated using a rectangular waveguide filled with tissue-equivalent liquid. Above 3 GHz, however, this conventional calibration can be inaccurate because the diameter of the probe is comparable to the cross-sectional dimension of the waveguide. Therefore, an alternative method of SAR probe calibration based on another principle was needed and has been developed by the authors. In the proposed calibration method, the gain of the reference antenna in the liquid is first evaluated using the two-antenna method based on the Friis transmission formula in the conducting medium. Then the electric field intensity radiated by the reference antenna is related to the output voltage of the SAR probe at a given point in the liquid. However, the fields are significantly reduced in the liquid, and the gain is impossible to calibrate in the far-field region. To overcome this difficulty, the Friis transmission formula in the conducting medium must be extended to the near-field region. Here, we report results of simulations and experiments on estimated gain based on the extended Friis transmission formula, which holds in the near-field region, and test the validity of the new formula.