本文基于牛顿冷却规律给出了“冰的熔解热实验”中用外推法修正温度的完整的理论依据. 采用Matlab编程实现了修正温度时面积补偿的要求，将其用于数字温度计所得实验数据的处理，计算得到的熔解热值基本符合预期. 通过理论分析和数值计算发现，采用外推法处理实验数据基本上不依赖于冰、水质量以及投冰时水温等实验参数的设置，而环境温度测量虽然影响散热系数的计算，但对温度的修正与熔解热的计算影响很小，因此，基于该方法的熔解热测量很适合在实验条件要求不高的物理实验教学中推广应用.

 The theory background of temperature extrapolation method usually used for heat of fusion measurement of ice is elaborated based on Newtons law of cooling. The corresponding Matlab codes are provided and applied in data processing of experiment results measured by digital thermometer. Regarding to the obtained temperature-time graph, the area-equavalence requirement of the method can be ensured and the results are obtained in expected accuracy. It is found that the approach is insensible to ice and water masses as well as the ice-casting temporature, while the ambient temperature although affects the measurement of thermal convection coefficients, has little effects on temperature extrapolation as well as the corresponding results.