The characteristics of temperature profile around human body with heating life vest at sea were investigated in this paper. Especially, the temperature profile of human body was numerically calculated by finite difference method with Mathcad. The main parameters were seasonal mean sea water temperature, heating amount and heating duration time of heating life vest. In this paper, the boundary layer was composed by the difference matters, and the thermal conductivity was calculated with an adjacent cells using thermal resistance method. It was clarified that the body temperature was kept highly and the risk of death from hypothermia was reduced by wearing heating life vest.