The heat transfer characteristics for an insulated cubic tank are analyzed by using the same SSWT model in the present study as that used by Chou and Wong previously. The thermal resistance of the inner convection term and the wall conduction term in the heat transfer rate are not neglected in the present study. Thus, the complete heat transfer solution will be obtained. The present results can be applied more extensively to practical situations, such as an insulated gas tank. The results of the critical thickness t(cr) and the neutral thickness t(e) are independent of the values of J (generated by the effect of the inner convection term and the wall conduction term). However, the heat transfer rates are dependent on the values of J. The present study shows that the thermal resistance of the inner convection term and the wall conduction term cannot be neglected in heat transfer equations in situations of low to medium inner convection coefficients, h(i), and/or low to medium wall conductivities, K, especially in situations with small body sizes. (C) 2004 Elsevier Ltd. All rights reserved.