A mathematical model is developed for the errors in measuring the thermal diffusivity and thermal conductivity of thermally insulating materials using the theory of heat conduction. A method is created for selection of optimal heat pulse duration, conditions for processing of experimental data, and basic design size of a measuring instrument.Over the last decade, a number of studies have dealt with the development and modernization of techniques and equipment for measuring the thermal properties of materials based on so-called instantaneous heat source methods [1][2][3][4][5][6][7][8][9][10][11][12]. Mathematically, a real heat source of duration 2-6 sec is considered to be instantaneous and is specifi ed by a Dirac delta function [2, 3, 6, 13], i.e., with a very short duration on the order of 0-0.1 sec.Most of these methods are based on a mathematical model of a temperature fi eld, for example, of a fl at sample, of the form [1-3, 6, 14] where x is the spatial coordinate of the sample; τ is time; cρ and λ are the product of the specifi c heat and density of the test material and its thermal conductivity, respectively; T 0 is the initial temperature of the material at time τ = 0, with the origin of the temperature scale in each experiment set as T 0 = 0.The major shortcoming of this model, which reduces the accuracy of measurements of the thermal characteristics of thermally insulating materials, is the representation of the internal heat source as a plane, instantaneous pulse:where Q s is the amount of heat released per unit surface of a plane heater at x = 0 at time τ = 0; δ(x) and δ(τ) are the symbolic Dirac delta functions [2,13].In practice, heat is delivered to the heater in measurement devices over a fi nite time interval 0 < τ < τ p , where τ p is the duration of the actual (not instantaneous heat pulse). Thus, new models and methods need to be developed to optimize the measurements using theories of heat conduction and metrology.