In the past three decades several space missions have been launched to investigate comets. The next major milestone in cometary research will be the arrival of the ESA mission Rosetta, with the lander Philae at its target comet 67P/Churyumov- Geramisenko in summer 2014. This will ? for the first time in the history of planetary research ? allow us to investigate the soil of a cometary nucleus in situ by analyzing its chemical composition and its physical properties. To achieve this goal, Philae has several experiment packages on board, one of it being the MUPUS experiment (MUlti- PUrpose Sensor for Surface and Subsurface Science). It makes use of a suite of sensors to determine the thermophysical properties of the cometary material. The main objective of the MUPUS experiment is to understand the energy balance of the comet by measuring the subsurface temperature profile and thermal conductivity of the material, depending on the interaction with the solar radiation. The principal topic of this thesis is to develop an appropriate calibration strategy for the temperature measurements to be performed by the MUPUS penetrator instrument after Philae?s landing on the comet.