Study of the acoustic attenuation through human tissues was carried out, in order to accurately evaluate the damaging power of the generated cavitation cloud. Tissue phantom was made, with acoustic properties (acoustic speed and acoustic attenuation factor) similar to human tissues. Preliminary results show that, with the increase of intensity and acting time of the HIFU acoustic waves, the depths of the craters increase rapidly, while the radii of the craters increase mildly. Mass loss of the artificial stones in phantom is less than in water (about 50%), indicating considerable energy dissipation in tissues.