According to the quasicrystal continuum model and linear elasticity theory, based on the equivalence assumptionof phonons and phasons in quasicrystals, we have deduced five phase velocities of elastic wave propagating in the decagonal quasicrystals. By inserting these velocities into the specific heat expression, we have succeeded in explaining the experiment of specific heat performed on the single-grained decagonal AI-Ni-Co quasicrystalsat low temperature. Our results show that the contribution of the phason strain to the specific heat cannot beneglected at low temperature. Moreover, the phason-strain may be a main reason for the decagonal quasicrystalspossessing anisotropic thermal conductivity.