The release of IEEE 802.15.4 PHY-MAC standard represents a milestone in developing of commercial wireless sensor network pursuing low power and low cost. In this paper, IEEE 802.15.4 Medium Access Control (MAC) protocol was analysed at the point of power consumption. This analysis measured the amount of the rest of power after transmitting data with beacon enabled mode and the power consumption of each node in the time period. ns-2 simulation is used to verify the analysis.