Abstract: The steady and transient state heat transfer across the FRP honeycomb panel was investigated by the simulation of finite element method on the basis of ANSYS. In consistent with the real experimental condition,the coupling heat plane model of fluid and solid of the FRP honeycomb panel was built. The steady thermal performance was investigated for different honeycomb heights,the research indicates that simulation results of the steady thermal performance are identical with the calculation results of the Swann & Pittman empirical formula. Furthermore,the simulation results of transient facial thermal response are also quite identical with the experimental results. The results indicate that the finite element soft of ANSYS could correctly simulation the heat transfer of the FRP honeycomb panel. In addition,the radiation heat transfer between the inner faces is one of the important mechanism of heat transfer,and coupling heat transfer of the radiation and conductivity should be considered in the condition of high temperature. The thermal conductivity of the FRP honeycomb panel gradually increases along with the increasing honeycomb core height. In the condition of fixed honeycomb core height,the thermal conductivity of the FRP honeycomb panel gradually decreases along with the increasing honeycomb core layers,and the temperature of the FRP honeycomb panel is trend to fixed value along with the increasing honeycomb core layers.