Measurement of thermal resistance with infrared at steady state is a high adaptive and non-contact measuring method for thermal resistance. However, the graphite layer is convenient for measuring method, but it also brings out a problem that causes the temperature error on the heat source area. Therefore, in this research, finite element analysis (FEA) method is used to discuss temperature error from graphite layer. Accor- ding to definition of thermal resistance, finding the effective cross- sectional area along heat transfer propagation direction and using linear fitting to find a functional form which is used to calculate the highest temperature on the surface of sample. At last, performing experiment confirm simulation result.