We developed a low-cost system to evaluate electromagnetic Specific Absorption Rate (SAR) in a human phantom. Our system is based on the manual sweep of a near field isotropic probe, with optical tracking of the position that allows 3-D polarimetric reconstruction of the electric field, hence Specific Absorption Rate (SAR). We describe and compare the performance of our in-house developed tracking system based in two web cameras, and a commercial infrared motion capture system. Furthermore, we describe the process to manufacture a human phantom container and the preparation of tissue-emulating fluid, and compare the performance to industry-standard products. Detailed results of the validation campaign of our system will be presented during the conference.