According to the principle of heat transfer in limited space, the thickness formula of heat-insulating layer is deduced through the conduction analysis in this paper. Polishing experiments are conducted with the same technological parameters. Compared with polishing experiments, the heat transfer model is proved to be right. According to the result of experiments, Polyurethane heat-insulating layer can effectively increase the service life of the ice fixed abrasive pad, and smooth melting rate in the process of polishing to improve the quality of polishing. Theoretical basis for research of temperature field of ice fixed abrasive polishing can be provided by the heat transfer model.