Performance of a rectangular fin is investigated by a three dimensional analytical method. Heat loss and the temperature obtained from the three dimensional analysis are compared with those calculated from a two dimensional analysis. Fin effectiveness, fin resistance and fin efficiency for the rectangular fin are presented as a function of non-dimensional fin length and fin width. The results are obtained in the following : (1) heat loss calculated from the two dimensional analysis is the same as that obtained from the three dimensional analysis with adiabatic boundary condition in z-direction, (2) heat loss obtained from the two dimensional analysis approaches the value for the three dimensional analysis as the non-dimensional fin width becomes large, (3) fin effectiveness increases as non-dimensional fin length increases and non-dimensional fin width decreases, and vice versa for fin efficiency.