Analyzing the microscopic energy balance of cardiac tissue is very important for understanding heart diseases. However, such analysis is difficult with animal experiments. Therefore, the accurate simulation model is expected to be an important tool for such research. We propose a cardiac tissue model which can reproduce accurate distribution of oxygen consumption under hypoxia. The model includes blood tissue exchange model of capillary and oxygen consumption model of cells. The capillary model is based on the model proposed by Dash et al. 2006, and the cell model is based on the model proposed by Kuzumoto et al. 2007. By analyzing the oxygen consumption of the proposed model, the relation between the oxygen consumption and the arterial oxygen concentration was found to be largely different from that of single cell model. This implies that the animal experimental data should be carefully used for constructing a biological simulation model, depending on whether the experiment is performed within a cell or a tissue.