Strong electron heating by the injection of highly powerful HF waves can lead to the formation of ionospheric plasma density perturbations that stretch along the magnetic field lines. Those density perturbations can serve as ducts for guiding natural and artificial ELF/VLF waves. This paper presents a theoretical model of duct formation due to HF heating of the ionosphere. The model is based on the modified SAMI2 code, and is validated by comparison with two well documented experiments. One experiment, conducted at the SURA heating facility, used the low orbit satellite DEMETER as a diagnostic tool to measure the electron and ion temperature and density along the overflying satellite orbit close to the magnetic zenith of the HF-heater. The second experiment, conducted at the EISCAT HF facility and diagnosed by the EISCAT Incoherent Scatter Radar, measured the vertical profiles of the electron and ion temperature between 150–600 km. The model agrees well with the observations, and provides a new understanding of the processes during ionospheric modification.