By noticing that most waveguide devices were connected to power source through coaxial line, three dimentional finite element analysis using TEM mode incident was tried. When tEM mode was used, being dissimilar to TE$_{10}$ mode incident, analysis model of TEM mode incident has almost the same geometry with real products. Therefore, the degree of trust about analysis result is improved. Reflection coefficients of coaxial line, W/G adaptor, magnetron obtained by simulation was compared with experimental results.