Splitting up the heat flow into several parts and applying the basic ideas of Gyarmati’s wave approach of thermodynamics, a systematic thermodynamical analysis is given for radiating heat transfer. The possible transformations make clear that the above splitting can be done so that the different parts of the radiating heat transfer are independent of each other. The different parts of the heat flow are dynamic state variables and the whole treatment based on variables witha priori physical meaning is a bit more complicated than that based on abstract dynamic variables while the result is the same [1].