We analyze the heat transfer between two nanoparticles separated by a
distance lying in the near-field domain in which energy interchange is due to
Coulomb interactions. The thermal conductance is computed by assuming that the
particles have charge distributions characterized by fluctuating multipole
moments in equilibrium with heat baths at two different temperatures. This
quantity follows from the fluctuation-dissipation theorem (FDT) for the
fluctuations of the multipolar moments. We compare the behavior of the
conductance as a function of the distance between the particles with the result
obtained by means of molecular dynamics simulations. The formalism proposed
enables us to provide a comprehensive explanation of the marked growth of the
conductance when decreasing the distance between the nanoparticles