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By comparing the steady state heat flow equation with Ohm's Law for current flow through a resistor, we see that they have similar forms,

           

We can therefore draw the following analogies:

Heat Flow,    Current, I
Temperature Difference, T1 - T2    Voltage Difference, V1 - V2
Thermal Resistance, RT = Dx/k*A    Electrical Resistance, R
The electrical to heat conduction analogy allows one to apply laws from circuit theory to solve more complicated conduction problems, such as the heat flow through conducting layers attached in parallel or series.
Glossary