In order to improve various thermal therapies quantitatively, blood perfusion rate in living tissue was estimated by measuring heat flux, and its temperature dependency was evaluated. The abdominal heating controller was used for heating. A heat flux sensor was installed between the heating disk of the abdominal heating controller and abdominal area. The time variation of heat flux and surface temperature were recorded by data logger. By measuring four subjects, the positive correlation between the heat flux and surface temperature was confirmed. The analytical relationship the among heat flux, surface temperature and blood perfusion rate were derived by using analytical solution of 1 -D bioheat transfer equation. According to this relationship, blood perfusion rate of each subject was estimated. As well as the heat flux, blood perfusion rate had positive correlation to surface temperature, namely temperature dependency of blood perfusion rate.