<abstract> <p>In this three-dimensional steady-state inverse heat transfer problem, we determine the magnitude of the spatially dependent volumetric heat source originating from multiple encapsulated chips mounted on a printed circuit board (PCB). Prior to the estimations, the functional form of the multiple heat sources is treated as unknown, leading to its classification as a function estimation challenge within the realm of inverse problems. The utilization of the conjugate gradient method (CGM) as an optimization tool is rooted in its distinct advantage of not requiring any a priori knowledge regarding the functional form of the unidentified quantities. Furthermore, the CGM empowers the simultaneous correction and estimation of multiple unknowns during each iteration, thereby ensuring the consistent possibility of precise estimates.</p> <p>To affirm the precision of the estimated heat source attributed to multiple chips, a series of numerical experiments were conducted. These experiments encompassed varying inlet air velocities and introduced measurement errors. Notably, the results revealed that meticulous measurements consistently yielded accurate heat generation assessments for the chips, regardless of the prevailing air velocity conditions. The findings underscored that the accuracy of chip heat generation estimates diminished as measurement errors escalated, predominantly due to the ill-posed nature inherent in the inverse problem.</p> </abstract>