Abstract
This paper discusses a new method of calculating temperature distribution and a theory of thermal conduction in waves. Temperature distribution is calculated by evenly dividing its distribution, and applying a new style formula of thermal resistance that is proportional to the volume, moving heat source and a numerical analysis method that substitutes differentials for infinitesimals, such as for thermal resistance per divided layer. The theory of thermal conduction in waves is shown to be reasonable, because it agrees with the actual conditions when reflection ratios are applied to it.