The correlation between momentum and heat transport is an important factor in the turbulent flow near the wall. Since the transport phenomena are relative to the coherent motions and hairpin vortex structures in the near wall region, the physical quantities, such as the correlation between the simultaneous velocity and thermal fluctuations, must be clarified. The goals of the present study are to construct a simultaneous measurement system to measure the unsteady heat transfer and flow behaviors using high-speed infrared thermography and PIV and to discuss the correspondence of the thermal and flow fluctuations in the viscous sublayer and buffer region. Simultaneous measurements of the thermal and flow fields in the turbulent boundary layer were performed using a wind tunnel. The Reynolds number based on the momentum thickness and the main flow velocity ranged from 630 to 2,300. The spatial and temporal temperature distributions on the heating thin-foils coated with black paint were measured by high-speed infrared thermography. The high speed temperature fluctuation was observed on the surface of this foil due to the low heat capacity. Moreover, in order to investigate the spatial flow fluctuations, a two-dimensional and two-component PIV measurement was conducted in each plane near wall region. These simultaneous measurements revealed that the local enhancement of the heat transfer on the heating foil corresponds to the increase in the streamwise and downward flow in the near-wall region. The spanwise wavelength of the velocity fluctuations was confirmed to closely agree with that of the heat transfer coefficient.