In the previous paper, it was clarified that a cell model theory is sufficiently effective for the derivation of the drag coefficient in slow flow through porous materials. In this paper, this cell model theory is applied to the heat flow problem, that is, the thermal conductivity of composite foam is determined. The theoretical results are compared with the experimental ones of syntactic foam and neoprene foam. The cell model theory is also applied to the prediction of the temperature changes inside a closed container covered with the neoprene foam, under high hydrostatic pressure. It is confirmed that the cell model is appropriate for this apprication.