Dynamic differential scanning calorimetry (d-DSC) has attracted much attention, and it was postulated that high-precision heat capacity measurements can be made by this technique. However, its applicability, accuracy and precision have not yet been made clear. Because it is based on Fourier transformation, it can be applied to linear thermal responses. The dynamic steady state and the base line, from which the heat capacity is estimated, demonstrate a linear response in DSC, so that the dynamic steady state has been theoretically considered by analytical methods, and analytical solutions have been derived for the dynamic steady state and hence for the heat capacity measurement. For further examination, numerical solutions have also been obtained by taking account of other factors, which may potentially influence the measurements. In conclusion, a few points should be considered in the high-accuracy heat capacity measurements, because some factors, which have not been considered before, affect the dynamic steady state or the base line. Furthermore comparison has been made between d-DSC and conventional DSC in this research.