A comparison of absorbed power density (APD) evaluation using a regularized source reconstruction/inverse source method by planar and spherical near-field sampling was studied for a horn antenna at a millimeter-wave frequency of 28 GHz. The results have shown that the non-corrected planar near-field scanning for the proposed inverse source method could calculate a reasonably accurate peak spatial APD compared to that of a spherical one, in addition to the significantly reduced number of sampling points. The calculated APD using measured planar near field was also presented as validation.