This study was carried out for the purpose of determination of maintenance period and investigation of weak point due to freeze when the gas heater of KOGAS valve station Is not operated in winter season. 3-dimensional non-linear numerical simulation was conducted in order to predict the time and location which bath water in heater reaches to ice point. FLUENT V 5.0, commercial code, is used for thermal fluid flow analysis. We thought this was problem of heat conduction solving the energy equation and modeled gas heater by using the real geometry and scale for performing the 3-dimensional simulation. It was analyzed complex heat transfer phenomena considering convection due to air on surface, conduction in insulation material, natural convection of liquid in heater and heat loss through the pipe.