Breast cancer causes more deaths among all types of cancers. Efforts have been put to study the change in temperature distribution profile of the breast in presence of an abnormality. By applying Pennes's bio-heat equation, a 2D finite element model is developed for the heat transfer mechanism. Surface temperature gradients due to the presence of abnormalities at various depths and sizes are analyzed. The results show that the presence of a cyst decreases the temperature whereas the occurrence of tumor increases the temperature inside the breast. It is observed that abnormal tissue having a radius less than 1.5cm and depth greater than 5cm, has a negligible effect on the surface temperature profile. The highest change in surface temperature is observed when a cyst or tumor is larger and present near the skin. The simulation results help in the better interpretation of the thermal images and calibration of infrared camera. This study could be helpful in the early diagnosis of breast cancer.