This paper is studied an efficient temperature distribution and heat transfer of two-dimensional rectangular cross-section by the higher-order triangular finite dynamic element and finite difference. This is achieved by employing a discretization technique based on a recently developed concept of finite dynamic elements, involving higher order dynamic correction terms in the associated stiffness and convection matrices. Numerical solution results of temperature distribution presented herein clearly optimum element and show that FEM10 is the most accurate temperature distribution, but heat transfer and computational effort is the most acquired.