The aims of this study are to obtain a suitable method and a proper mesh for investigation of the temperature distribution and heat transfer. The relative errors of temperature distribution and heat transfer for each mesh are acquired in accordance with linear finite element (FEM 3), square finite element (FEM 6), cubic finite element (FEM 10), and finite difference method (FDM). It has been found that FEM 10 is the most accurate measure to obtain the temperature distribution and heat transfer. However, no significant results have been obtained successfully, because when higher order finite element methods are used the more computational efforts are necessary due to the distribution of elements. The results of this study are as follows ; 1 . In case of a=b=L, meshes for less than $1\%$ relative errors (temperature distribution) acquired in various methods to exact solution are $2 imes2,;4 imes4,;8 imes8;and;8 iems8$ for each FEM 10, FEM 6, FEM 3 and FDM and a=L, b=1/2L are $10 imes5$ for each FEM 3 and FDM. And the tendency of results acquired of heat transfer is similar to those above. 2 . In computational efforts (a=b=L), FEM 6 has taken 21 times. and FEM 10 154times FEM 3 and FDM and FEM 3 is the sane as FDM.