The rate of energy absorption for electrons in a plasma is calculated from the emission, including plasma effects through the index of refraction. The net absorption is obtained for the case of propagation perpendicular to an applied dc magnetic field. The dispersion relation for cyclotron harmonic waves is solved numerically to obtain wavenumbers as functions of excitation frequency. This gives the index of refraction required to find the net absorption rate. Spectra for various temperatures and densities are found by integration over the electron velocity distribution.