The entropy production in 2-D heat transfer system has been analyzed systematically by using the finite volume method, to develop new criteria for the numerical simulation in case of multidimensional systems, with the aid of the CFD codes. The steady-state heat conduction problem has been investigated for entropy production, and the entropy production profile has been calculated based upon the current approach. From results for 2-D heat conduction, it can be found that the stability of entropy production profile exhibits a better agreement with the exact solution accordingly, and the current approach is effective for measuring the accuracy and stability of numerical simulations for heat transfer problems.