Many inverse heat transfer problems can be solved efficiently through the m
inimization of a performance function utilizing the conjugate gradient meth
od. The gradient of the performance function needed in the minimization pro
cedure of the conjugate gradient method is obtained by employing either the
adjoint variable method or the direct differentiation method. In the prese
nt study we consider an inverse problem of estimating time-varying strength
of a heat source in a two-dimensional heat conduction system, and compare
the adjoint variable method and the direct differentiation method in terms
of accuracy and computational efficiency, and finally suggest a new method
that exploits the advantageous aspects of both methods while avoiding the s
hortcomings of them.