The mass and energy transfer during osmotic microwave drying (OD-MWD) process was studied theoretically by modeling and numerical simulation. With the aim to describe the transport phenomena that occurs during the combined dehydration process, the mass and energy microscopic balances were solved. An osmotic-diffusional model was used for osmotic dehydration (OD). On the other hand, the microwave drying (MWD) was modeled solving the mass and heat balances, using properties as function of temperature, moisture and soluble solids content. The obtained balances form highly coupled non-linear differential equations that were solved applying numerical methods. For osmotic dehydration, the mass balances formed coupled ordinary differential equations that were solved using the Fourth-order Runge Kutta method. In the case of microwave drying, the balances constituted partial differential equations, which were solved through Crank-Nicolson implicit finite differences method. The numerical methods were coded in Matlab 7.2 (Mathworks, Natick, MA). The developed mathematical model allows predict the temperature and moisture evolution through the combined dehydration process. Mathematical subject classification: Primary: 06B10; Secondary: 06D05.