The Gaussian heat source has been widely used to simulate the heat flux of the welding we, and applied to calculating the temperature distribution of a workpiece. The conventional two-dimensional Gaussian heat source for the GMAW is modified in this work by decomposing the arc heat into heats of the cathode and metal transfer. The efficiency and effective arc radius of each heat source are determined analytically for the free-flight mode such as the globular and spray modes. The temperature distribution and weld geometry are calculated using the finite element method, and distribution of the drop heat is found to have significant effects on the penetration. The predicted results show good agreements with the available experimental results, especially with the penetration.