One important application of temperature modulated DSC (TMDSC) is the measurement of specific heat of materials. When the sample has very good thermal conductivity as in the case of metals, the temperature gradient is not normally an important factor and can be ignored most of the time. However, in the case of materials with poor heat transfer properties, for example, polymers, the thermal conductivity is only in the order of 1/1000 or so of that of metals. This could have a major effect on the test results. In this paper, a round analytical solution is given and a numerical model is used to analyze the effects of thermal diffusivity on temperature distribution inside the test sample and specific heat measurement by TMDSC, PET sample test results are presented to demonstrate the effects of material thermal diffusivity.