The wave equations for the second harmonic ion‐cyclotron heating as derived from the Maxwell equations, rather than the model fourth‐order equation, are solved analytically. With a better treatment of the wave field near the second harmonic resonance layer, the WKBJ solution can be improved to give results valid over a larger range of tunneling parameters than those derived in a previous work on a similar subject [J. Plasma Phys.27, 327 (1982)]. Dissipation is also discussed and connection with the Budden model is shown.