The current carrying conductor and the tank which consist of GIS must be properly designed to withstand the electrical, thermal and mechanical stresses that arise during normal service and during short-circuit conditions. In order to design the current carrying conductor for EHV GIS, it is important to consider temperature-rise when rated current flows. In this paper, we analyze magnetic field distribution and power-loss, according to the change of materials when AC current flows into single-phase and three-phase bus bar, respectively. These results will be used as the basic design data when determining dimensions and materials for the current carrying conductor of EHV GIS.