How to calculate the Heat sink value?

Heat sink performance is measured in degree C/W and is called thermal resistance. If a
thermal load of 50W is applied to a heat sink which causes the temperature of the heat
source to rise by 20 degree Celsius, the heat sink has a rating of 20/50 degree C/W = 0.25
C/W

Example of a calculation.

Find the maximum operating temperature of a power transistor if the maximum junction
temperature Tj= 150 Celsius, thermal resistance between junction and case RJC = 1.5
C/W, Power consumption P = 6W, thermal resistance between heat sink and the ambient
RHA = 8.0 C/W, Mica insulation RCF = 1.0 C/W.

The maximum ambient temperature that this transistor can operate is:

TA = Tj - (RJC + RCF + RHA)P

= 150C - (1.5 + 1.0 + 8.0)6 Celsius

= 150C - 63C

= 87 Celsius