In this study, temperature variation characteristics in the stone board cutting device with sheath heater were analyzed through numerical investigation. Four 2kW sheath heaters whose length and diameter are 1800mm, 11mm are installed, and the initial temperature is -5℃. Also Transient condition is used for temperature variations with the operating time of sheath heater. From the analysis, transient temperature variations of cutting device after operating the sheath heater were predicted. Temperature variations were predicted that mainly appears in part contacted with the sheath heater. The result will be helpful in optimal design for various system equipped with sheath heater.