The setup is designed and fabricated to study lagging phenomenon in case of pipes. It consists of three concentric pipes of small thickness as compared to diameter and are arranged concentrically, and closed with the help of two discs. Two different insulating materials fill the annuli between the cylinders. Temperature Sensors are fitted to measure the temperature of pipe walls for radial outward heat flow measurement. Inside the inner pipe, a Nichrome wire heater is placed axially. Heat input to the heater is given through a variac and measured by Digital Voltmeter and Digital Ammeter.