The design, development, and fabrication of a miniature electrically heated boiler for real-time process simulation in a laboratory involves a comprehensive approach to ensure the functionality, safety, and regulatory compliance of the product. Engineers and designers work to create a concept that meets specific size, heating capacity, and energy efficiency requirements. The paper presents an initial work on a theoretical method and Artificial Neural Network Method for the mathematical modeling and efficiency calculation of Laboratory scale boiler systems. The Indirect method of theoretical analysis has been used for efficiency calculation. Further, the feedforward back propagation neural network model has been chosen for the boiler system modelling. The theoretical-based approach provided 88% efficiency, whereas the ANN-based system identification method provided an efficiency of 98%, which makes it suitable for deployment for modeling of boiler and enhancement of efficiency. The design is refined and tested using simulation software to optimize performance and identify potential issues. Overall, the designed linear boiler system can further use fabrication to produce a high-quality boiler for laboratory use.