Line heating is a forming process which makes the curved surface with the residual strain created by applying heat source of high temperature to steel plate. in order to control the residual strain, it is necessary to understand not only conductive heat transfer between heat source and steel plate, but also temperature distribution of steel plate. In this paper we attempted to analyze is temperature distribution of steel plate by simplifying a line heating process to collision-effusive flux of high temperature and high velocity, and conductive heat transfer phenomenon. To analyze this, combustion in the torch is simplified to collision effusive phenomenon before analyzing turbulent heat flux. The distribution of temperature field between the torch and steel plate is computed through turbulent heat flux analysis, and the convective heat transfer coefficient between effusive flux and steel plate is calculated using approximate empirical Nusselt formula. The velocity of heat flux into steel plate is computed using the temperature distribution and convective heat transfer coefficient, and temperature field in the steel plate is obtained through conductive heat transfer analysis in which the traction is induced by velocity of heat flux. In this study, Finite Element Method is used to accomplish turbulent heat flux analysis and conductive heat transfer analysis. FEA results are compared with empirical data to verify results.