This paper reports a new three-dimensional model for heat conduction in a half-space containing inhomogeneities, applicable to frictional heat transfer, together with a novel combined algorithm of the equivalent inclusion method (EIM) and the imaging inclusion approach for building this model. The influence coefficients (ICs) for temperature and heat flux are obtained via converting the frequency response function (FRF) and integrating Green's function. The model solution is based on the discrete convolution and fast Fourier transform (DC-FFT) algorithm using the ICs, convenient for solving problems involving multiple elliptical inhomogeneities with arbitrary orientations. A group of parametric studies are conducted for understanding the thermal fields in the inhomogeneous half-space due to surface frictional heating, influenced by the properties of the inhomogeneity, its depth, and orientation.