Abstract: Energy dissipation and power deposition of electromagnetic waves (EMW) in the reentry plasma sheath provide an opportunity to investigate 'communication blackout' phenomena. Based on a finite element method (FEM) simulation, we analyze variation of EMW energy dissipation and power deposition profiles dependent on the wave polarization, wave incident angle, plasma density profile and electron collision frequency. Cutoff and resonance of EMW in the plasma sheath are crucial in explaining the regulation of energy dissipation and power deposition.