Thermal resistance Thermal resistance is a heat property and a measurement of a temperature difference by which an object or material resists a heat flow. Thermal resistance is the reciprocal of thermal conductance. (Absolute) thermal resistance R in K/W is a property of a particular component. For example, a characteristic of a heat sink. Specific thermal resistance or specific thermal resistivity R? in (K·m)/W is a material constant. Thermodynamics Wikipedia http://dbpedia.org/page/Thermal_resistance ODM2 Units Type Controlled Vocabulary ODM2 Working Group A vocabulary for describing the type of the Unit or the more general quantity that the Unit represents.