An oil-in-water emulsion includes an aqueous phase and an oily phase, the aqueous phase including water and a relaxing agent, and the oily phase including an oil and at least one surfactant. The emulsion has dielectric properties simulating dielectric properties of the human body. A device including the emulsion, a simulated human body part filled with the emulsion； and at least one system capable of measuring a local specific absorption rate when the simulated human body part is exposed to an electromagnetic field are also described. A method for conducting specific absorption rate tests of an apparatus radiating an electromagnetic field including using the emulsion, and a process for manufacturing the emulsion are also described.
