The 3ω method is based on electrical heating and sensing technique. It consists of a metal micro-strip deposited on a sample. The strip actsas both source of heat and temperature sensor simultaneously. The 3ω voltage measured across the heaterbeingthe principal source of data for computing thermal conductivity, accuracy of measurementoptimizes the error in thermal conductivity calculation. Here, a numerical simulation is done usingdifferent metals viz., Al, Au, Mo and Pt as heaters. The result shows that for Mo heater the magnitude of 3ω voltage is maximum and in fact, it is greater by ∼22%. than that of conventionally used Pt heater. © 2013 AIP Publishing LLC.