We have measured the thermal resistance between hyperfine enhanced nuclear spin system of Tm in TmVO4 and liquid 3He, and also 5% 3He–4He mixture in the temperature range between 8mK and about 50mK. For a large single crystal the measured thermal resistance can be explained by the acoustic mismatch theory. For small single crystals and powder specimen, the measured thermal resistance can be understood by the spin-lattice relaxation time of Tm nuclear spin.
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