It is often said that the supply of fossil fuels in use for energy source will last only for 40 years. Futhermore, statistics shows that most of the fuels are imported from outside and that 30-40% of total cost for housing in Korea. One of those methods for reducing the energy cost for housing is to use underground space. Being used well, it may bring a considerable saving of energy since the underground space keeps its air cool in summer and warm in winter. To use underground space, we need to analyse its temperature first. For this purpose, what is generally used is the numerical analysis with the use of nodal system. That is, we can calculate a specific underground temperature with the matrix of thermal resistance after we make a nodal system. However, the existing numerical analysis programs need usually high cost and require a computer with large capacity. So they are seldom used in practice. Considering such problems, this study seeks to find a method for making the matrix of thermal resistance operatable on PC level.