A model is proposed for AC calorimetry (ACC) at the first order phase transition point. The model is compared with the results of ACC around the melting point of ann-paraffin (C20H42). The observed frequency dependence of ACC is consistent with the model. A harmonic component of the temperature modulation with a frequency equal to twice the heating frequency was observed at the phase transition point. It is shown that the harmonic component can be explained on the basis of the proposed model.