This paper employs IsoGeometric Analysis to address both heat conduction and elasticity problems. The main goal of this study is to introduce a preconditioning approach to improve the convergence rate of iterative solver. This method is based on Fast Diagonalization method which exploits the tensor structure of basis functions. We demonstrate that our preconditioner offers efficiency, cost– effectiveness and simplicity in implementation. Furthermore, it exhibits robustness concerning polynomial degree and mesh size parameters. Numerical experiments, which support our theoretical results, are presented.