The 2009 ASHRAE Handbook of Fundamentals (Chapter 26) provides a table that contains the thermal resistances (R-values) of enclosed airspaces for different values of airspace thickness, effective emittance, mean airspace temperature, and temperature differences across the airspace. This table is extensively used by modellers, architects and building designers in the design for thermal resistance of building enclosures. The effect of the airspace aspect ratio (length/thickness) on the R-value is not accounted for in the ASHRAE table. However, in previous studies, it was shown that the aspect ratio of the airspace can affect its R-value. In this paper, the previous studies by the author that focused on determining the R-value for vertical enclosed airspaces and horizontal enclosed airspace under upward heat flow condition are extended to investigate the effect of the aspect ratio on the R-value of horizontal enclosed airspaces under a downward heat flow condition for different airspace thicknesses and having a wide range of values for effective emittance, mean temperature, and temperature differences across the airspaces. The R-values predicted from numerical simulation are compared with those provided in the ASHRAE table. Considerations were also given to investigate the potential increase in the R-values of enclosed airspaces when a thin sheet is placed horizontally in the middle of the airspace and whose surfaces have different values of emissivity. Thereafter, practical correlation was developed for determining the R-values of horizontal enclosed airspaces for future use by modellers, architects and building designers. T he simplicity of this correlation derived for horizontal airspaces under downward heat flow condition together with those that were previously developed for vertical airspaces and horizontal airspaces under upward heat flow condition suggests that these correlations could be included in the ASHRAE Handbook of Fundamentals.