A modified rectangular fin is analyzed by two-dimensional analytic method and finite difference method. Relative error of heat loss from the modified rectangular fin between analytic method and finite difference method is presented. Comparisons of fin effectiveness and heat loss between a modified rectangular fin and a plane rectangular fin are made as a function of the non-dimensional fin length and wing height for different positions of wings by using analytic method. The ratio of the incremental rate of heat loss to that of the area of a modified rectangular fin is shown as a function of the wing height. One of the results shows that performance of a modified fin is more improved as the wing approaches the fin root.