Now a day failure of refractory material in boiler furnace which is applied for different sites and different applications is the major problem has been faced by boiler manufacturing industries and they are trying to solve this. Different reasons for failure can be inappropriate transportation problem and loose application of refractory, excessive temperature developed in the shell, sigma phase embrittlement, failure of anchors, improper storage of material etc. The materials and its properties used for refractory are studied here with its different types. This report is related to the thermal analysis of refractory which is 305 mm thick and temperature distribution at the certain distance by using ANSYS software.3D Model is drawn in solid works and then imported to ANSYS for next analysis. By applying thermal conditions we get the results. This project is sponsored by Thermax where they want to get temperature distribution and the surface temperature of ceramic paper which is on an outer side of refractory facing to the environment.