Both theoretical and experimental investigations were conducted to analyze defrosting behavior of a window heater operating in the low outdoor temperature(-20℃). To achieve this purpose, first a warm-chamber experiment(23℃) were performed to measure inner and outer surface temperature of the rear window as functions of both time and position. Secondly, a cold chamber experiment was made to continuously record defrosting process of the frosted window. Therefore this study was carried out to presume for mutual relation of analysis condition to get the optimum temperature distribution by three-way layout. The results shown that coefficient of determination has a fine reliability over 99.77%, 99.85% and temperature distribution is made by three-way layout.