A special purpose computer is developed for two-dimensional steady heat conduction problem by FPGA (Field Programmable Gate Array) chip on a PCI (Peripheral Component Interconnect) board. The computer consists of four internal memories, a calculation circuit, two adders, and one multiplier. The computational domain is divided by 64×64 meshes. The computation is adopted 32 bit fixed-point calculation to obtain stationary solution. The same calculation is performed by a general PC with C language. FPGA results are evaluated about the performance accuracy and the calculation time compared with C language results. Although computational time of FPGA is three times larger than that of C language, more speed-up will be achieved if the program is directly installed in the LSI chip.