In heat-not-burn cigarettes, electromagnetic heating has the advantages of uniform heating and fast heating speed compared with traditional resistance plate heating. However, there are still some problems in domestic electromagnetic heating smoking sets, such as the lack of theoretical guidance for heating parameters and structure parameters, the defects in heating performance and endurance ability. In order to solve these problems, a commercial computational fluid dynamics software, Comsol Multiphysics®, was used to study the temperature field distribution law of micro electromagnetic coil heaters with different structure sizes and materials in the process of natural heat transfer under empty load. The finite element simulation model obtained by Comsol Multiphysics® was compared with the actual measurement results to verify the reliability of the simulation. With a variety of heater materials and continuous heater structure parameters, the simulation model can be applied to calculate the heating performance, which provides a reference for the optimal design of the heater. The experimental results show that the combination of permalloy and peek has a better heat insulation effect and lower cost. Considering the heater structure and heating time, the heating performance can meet the general product requirements when the coil turns number is 12. The maximum error between the simulation value and the experimental value is less than 10 %, which verifies the effectiveness of the method. This study can optimize the performance of existing products and provide a reference for the optimal design of the heater.