“…Using FEM to solve the inverse problem gives acceptable solution only for the first row of elements. Even for exact values of the given temperature the results are encumbered with et al, 2008), the finite difference method (Luo & Shih, 2005;Soti et al, 2007), the theory of potentials method (Grysa, 1989), the radial basis functions method (Kołodziej et al, 2010), the artificial bee colony method (Hetmaniok et al, 2010), the Alifanov iterative regularization (Alifanov, 1994), the optimal dynamic filtration, (Guzik & Styrylska, 2002), the control volume approach (Taler & Zima, 1999), the meshless methods ( (Sladek et al, 2006) and many other. …”