The present study describes variational finite element method for one dimensional heat transfer model based on time independent sweating responses. The Penne's model with mixed boundary condition is considered for describing comparative temperature profiles of human females luteal and follicular phases of menstrual cycle and temperature profiles of males. Human dermal region under consideration is divided into six parts along with fatty and muscle parts of subcutaneous tissue (ST). Sweat rate of females is lower as compared to males owing to a lower density of sweat glands and different hormone patterns. Sweating is considered as a heat loss within the body. The physical and physiological parameters in each layer that affect the heat regulations in human body are taken as a function of position. The steady state analysis delineates that during the luteal phase females tissue temperature is higher as compared to follicular phase of the menstrual cycle. These temperatures are less as compared to males body temperatures when atmospheric temperature ∞ falls below the body core temperature. But the tissue temperature of females luteal phase is slightly higher as compared to males when ∞ exceeds the body core temperature. The result may be useful to study thermal behavior of the biological system.