Although high intensity focused ultrasound beams (HIFU) have found rapid agreement in clinical environment as a tool for non invasive surgical ablation and controlled destruction of cancer cells, some aspects related to the interaction of ultrasonic waves with tissues, such as the conversion of acoustic energy into heat, are not thoroughly understood. In this work, innovative tissue- mimicking materials (TMMs), based on Agar and zinc acetate, have been used to conduct investigations in order to determine a relation between the sample attenuation coefficient and its temperature increase measured in the focus region when exposed to an HIFU beam. An empirical relation has been deduced establishing useful basis for further processes of validations of numerical models to be adopted for customizing therapeutic treatments.