The thermal conductivity of a vacuum insulation panels(VIPs) is investigated theoretically for the development of super insulator. A staggered beam model, a design subject to the atmospheric pressure, is suggested. To design core structure, analyses of strength and heat conduction are performed. Deflection effect by the atmospheric pressure is also considered. Finally, the effective thermal conductivities are calculated for various materials. The insulation performance of the proposed model can be enhanced by taking materials of greater figure of merit,σ /k. In addition, core structure on which the maximum stress is uniformly distributed is the most desirable.