To execute surgical operations on livers in short time and to reduce the stress on the patients, we propose a soft freezing method for liver surgical procedures. In this surgical procedure, a tumor surrounding the liver is frozen in order to ease the excision and prevent hemorrhage. The effects of cooling velocity and freezing temperation on the excision force by the scalpel on the liver are carried out experimentally as a basic research into partial freezing surgical procedures. In this study, to excise a cancer using free excision curve, the development of the cooling needle and the investigation of the cooling function were carried out using a liver of a pig. The physical properties value was reversely analyzed by using the finite element method based on the heat transfer characteristic data of a mock liver. In addition, the proposed estimation equation can express the relation between arbitrary cooling time and distance and temperature.