The article analyses the possibility of using elements of thermal memory to create a system that allows to perform calculations in memory. Such a computing system is built on devices that are used simultaneously for storing input data, performing a logical operation, and storing the output result. The authors conclude that it is possible to emulate this behaviour by using thermal memory elements with dielectric (SiO2) by a layer of thermal insulation. Special attention is paid to the logic gates of computing systems and their realisation on the basis of thermal memory elements. Simulation modelling of the work of such elements is carried out on the ANSYS Workbanch platform using the Transient Thermal module for non-stationary thermal calculations. On the basis of the modelling, the possibility of creating two basic logic gates “AND” and “OR” is established. The results can be used to create more integrated structures, such as artificial neural networks.