The cable cooling through installing the cooling pipe along the transmission cable becomes universal in foreign leading countries, especially in Japan, and, there are so many study results inside and outside of the country. However, the remarkable study result for cooling method of cable splice part is not achieved in spite of its importance. This paper is, therefore, carrys out detailed heat transfer analysis of existing 154kV underground cable-splice, depending on the insulation thickness variation when it is installed in manhole of tunnel whose temperature is maintained as $10^{circ}C$ using refrigerator. This paper study also the cooling method of underground cable splice based on this result.