A novel converter that can directly transform electrical, wind, hydraulic and other types of mechanical energy into thermal energy is presented in this study. First, the thermal energy of the converter is classified and then calculated by a finite element method. The eddy current distribution in the stator of the converter is also discussed. Second, the temperature field of the converter is calculated using a boundary element method. Subsequently, a thermal power⁻temperature coupled calculation method is presented to calculate the actual thermal power and temperature of the converter. The characteristic curves of the actual thermal power and the increase in water flow temperature are then presented based on the calculation results. Lastly, an experimental system is built, the thermal power and temperature of the converter are measured and the experimental results and the analytical calculations are compared.