A new approach in combination of the effective medium theory with the equivalent unit in numerical simulation was developed to study the effective thermal conductivity of porous ceramics. The finite element method was used to simulate the heat transfer process which enables to acquire accurate results through highly complicated modeling and intensive computation. An alternative approach to mesh the material into small cells was also presented. The effective medium theory accounts for the effective thermal conductivity of cells while the equivalent unit is subsequently applied in numerical simulation to analyze the effective thermal conductivity of the porous ceramics. A new expression for the effective thermal conductivity, allowing for some structure factors such as volume fraction of pores and thermal conductivity, was put forward, and the results of its application was proved to be close to those of the mathematical simulation.