Described in this paper are the design considerations of the simple element of the two-dimensional RC distributed constant circuit and its applications for the analysis of the transient heat conduction problems in engineering work. This element is formed by coating with the resistive film the upper surface of the high permittivity ceramics plate whose back side to be silvered. In addition to a resistivity of every elementary area within the resistive film, there exists capacitive coupling between the area and ground. This element can be regarded as a typical two-dimensional RC distributed system and utilized as a simulator for the same dimensional heat conduction system. It has a convenience and high accuracy for the analysis of the transient heat conduction problems in engineering work.