This paper studied the temperature distribution and heat transfer at a rectangular cross-section. Particularly, as we have known that FEM6, FEM10 can be able to divide FEM3 (25), FEM 3 (49) and we observed it with the details. The approximate solutions (FDM, FEM 3, FEM 3 (25), FEM 3 (49), FEM(6) were compared to the 2-dimensional exact solution. The results of this paper show that FEM 6 is the most accurate temperature profiles and heat transfer, furthermore mean values of the FEM 6 is more accurate than FEM 3(25) and FEM 3 (49).