Objectives : Indirect moxibustion is one of the thermotherapy in Korean medicine and buffer of ginger and mankshood slice are common materials to be used. However it is difficult to control the power of thermal stimulation and the stimulation is greatly influenced by the characteristic of buffer. So we research on the buffer characteristic of indirect moxibustion according to the thickness, diameter and water content changes. Methods : We used thermocouples to measure temperature from surface to depth of 2, 4, 6, 8, 10, 12, 14mm on tissue model and calculated peak temperature($^{circ}C$). The data were analyzed with student t-test and one-way ANOVA(p<0.05). Results : 1. The peak temperature of indirect moxibustion with ginger were determined by thickness of ginger slice and temperature changes according to the thickness at intervals of 1mm but according to the diameter at intervals of 4mm. 2. The peak temperature of indirect moxibustion with mankshood were determined by thickness of mankshood slice also. The peak temperature of mankshood moxibustion was higher than that of ginger moxibustion. 3. In this study, 2mm-thick-ginger slice and 3mm-thick-mankshood slice were suitable for indirect moxibustion. Variation in the thickness of which is more efficient to control the power of thermal stimulation on indirect moxibustion. 4. The more water loss we got on ginger slice, the higher peak temperature we measured at the surface of moxibustion. But the thermal stimulation was not conducted more than 2mm in the depth. 5. The thickness and water content of buffer are important in indirect moxibustion. Conclusions : The temperature of indirect moxibustion depends on the thickness of buffer than the diameter of it. Therefore, it is more efficient according to the thickness of buffer so that we control the power of thermal stimulation. And water content of buffer is one of the important factor in indirect moxibustion.