We present a mechanical model for the atomic force microscope tip tapping on a sample. The model treats the tip as a forced oscillator and the sample as an elasticmaterial with adhesiveproperties. It is possible to transform the model into an electrical circuit, which offers a way of simulating the problem with an electrical circuit simulator. Also, the model predicts the energy dissipation during the tip–sample interaction. We briefly discuss the model and give some simulation results to promote an understanding of energy dissipation in a tapping mode.