A load calculation program based on TFM(Transfer function method) has been proposed in this study. The validity of the current method has been verified by comparing heat gain calculation by TRF(Thermal response factor) with that by CTF(Conduction transfer function) adopted in ASHRAE. In addition, it seems that the CTF coefficients given in ASHRAE tables have somewhat ambiguity The load calculation program developed in the current study has been employed to calculate cooling load from the exterior walls and roof of example 6 in the ASHRAE. The results are found in good agreement.