Laser-assisted machining (LAM) is one of the most effective methods of processing difficult-to-cut materials, such as titanium alloys and various ceramics. However, it is associated with problems such as the inability of the laser heat source to generate an appropriate preheating temperature. To solve the problem, thermally assisted machining with multiple heat sources is proposed. In this study, thermal analysis of multiple heat sources by laser and arc is performed according to power, heat source size, and leading heat source position. Then, the results are analyzed according to each condition. The results of this analysis can be used as a reference to predict preheating temperature in thermally assisted machining with multiple heat sources.