Objective of study is to determine thermal properties of an insulating material from thermal impedance spectroscopy. Plaster used as binder is less than thermal insulating kapok, however thermal characteristics of kapokplaster material, formed in Semi-conductor laboratory and Solar Energie (UCAD/Senegal), are closer to those of kapok and promotes good thermal insulation. Electrical analogy-Thermal allowed expressing the dynamic thermal impedance of material in dynamic frequency regime. Study of evolution of dynamic impedance starting from representations Nyquist was used to evaluate thermal resistance of material (shunt and serie). A relationship between thermal resistance and thermal conductivity is thus proposed. Influences of exciting frequency and heat transfer coefficient on heat transfer are highlighted.