  We indicate the fundamental rationale underlying the control of temperature
and the manipulation of thermal flux, with reference to a multilayered
composite material. We show that when the orientation of the layers in the
composite is physically rotated with respect to a constant temperature
gradient, there would then be a corresponding introduction of off-diagonal
components in the thermal conductivity tensor and thermal anisotropy is
induced. The consequent bending of the heat flux lines is found to depend on
both the (i) composite rotation angle, as well as the (ii) ratio of the thermal
conductivities of the constituent materials.
