Objectives : Warm needling is a combined treatment technique of acupuncture and moxibustion. In this study, we aimed to find out the components related with the thermal stimulation of the warm needling and to provide basic data for the guideline of the warm needling technique in the clinic. Methods : In this study, we measured thermal change of 3% agarose phantom embedding K-type thermocouples in depths of 0, 1, 2, 4, 8 and 16 mm. The warm needling was performed with acupuncture needles of various specifications (0.50×30, 0.50×40, 0.30×30, 0.30×40, 0.20×30 and 0.20×40 mm). A linear regression analysis was performed to find out the major component and quantify the effectiveness of the thermal stimulation during warm needling. Results : As a result of the measurement of temperature change, we could observe the thermal change pattern from the surface of the phantom to the 16mm deep part of the phantom. The thermal pattern was similar among the needles of different specifications. The regression analysis pointed the distance between the moxa cautery and the skin surface as the main component for the thermal stimulation of the warm needling. Conclusions : The authors suggest considering the distance between moxa cautery and the skin rather than the diameter of the acupuncture needle in accordance to the result of the study.