Furnaces are most commonly used for melting of materials. Induction furnaces are more beneficial as no fuel is required. It is a problem to find life cycle of Induction Melting Furnace Wall under load variation. The induction melting furnace wall is made of alumina ramming mass which is one kind of refractory material. The failure occurs due to cyclic thermal stresses due to heating and cooling cycles. Temperature distribution and thermal stress distribution fields of the induction melting furnace refractory wall were calculated by using explicit finite difference analysis based on the physical description of its failure under low cycle thermal fatigue conditions. The life span of the refractory wall is required to be found out by means of critical thermal stresses created inside the refractory wall of induction melting furnace wall from modified S – log N Curve.