Spacecrafts to go to inner or outer planet need to increase the insulation performance and also to evaluate its thermal performance precisely in order to design spacecrafts effectively. Our goal is to develop a new insulation system for spacecrafts instead of the traditional Multi Layer Insulation (MLI). Due to its high heat resistance, light weight, and high resistance to space environments, the porous super insulation polyimide foams (PI-F) is expected to progressively advance the spacecraft thermal insulation technique. The PI-F is based on the polyimide resin. In order to design the new thermal insulation system with PI-F, it is essential to clarify the thermal performance with combined phenomena of conductive and radiative heat transfer in PI-F. Heat transfer of new insulation with polyimide foam is basically decreased by using low conductive material instead of decreasing the radiative heat transfer. New MLI with polyimide foams has been constructed and its insulation performance was evaluated. As a result, we confirmed its insulation performance will be better than that of traditional MLI.