A laser moxibustion therapy device having effect similar to that of traditional moxibustion is being developed using 1064 nm infrared laser. The therapy device allows direct interaction of laser light with the tissue rendering temperature distribution both on the skin surface and deep under the skin. We made a device that could measure temperature of deep under the surface of agar gel tissue phantom using thermocouples. A thermal imaging camera was used to verify results from the temperature measurement device. We compared the characteristics of heat transfer inside the tissue phantom during moxibustion and laser irradiation. The temperature distribution measured by thermocouples was found to be similar to that of distribution given by thermal imaging camera.