This paper presents a three-dimensional heat conduction numerical model and simulation of steel billet reheating in a reheat furnace. The model considers the growth of oxide scale on the billet surfaces. Control-volume approach and implicit scheme of finite difference method are used to discretize the transient heat conduction equation. The model is validated with analytical results subject to limited conditions. Simulations are carried out for predictions of three-dimensional temperature filed in the billet and oxide scale growth on the billet surfaces. The model predictions are in agreement with expected trends. It was found that the effect of oxide scale on billet heating is considerable. In order to investigate the effect of zone temperatures on the responses, a parametric sensitivity subject to six responses of interest are carried out using analysis of mean approach. The simulation approach and parametric study presented will be useful and applicable to the steel industry.