In this paper, the thermal resistance caused by wage-type gap has been studied theoretically. This type of resistance is often encountered in the electronic equipment. As a first step to propose an estimation method of such resistance for simple thermal network analysis, the thermal resistance between two rectangular metal blocks which contact at one edge has been intensively studied. From a series of numerical calculations, the temperature field of the system has been shown, and further, the heat flow field in the two blocks contacting at only one edge has been clarified.