We propose the use of hetero-structured high ZT materials in thermally isolated thermoelectric couples for the purpose of improving overall device efficiency. Use of high ZT material incorporated in convective flow devices will yield a two-fold improvement in COP over isothermal TE devices. The analytical approach presented in this paper requires optimization of TE element aspect ratio according to available ΔT at location in the device. We discuss the limitations on thermoelectric element characteristics and geometry to achieve high COP. We also utilize moderate temperature differentials to meet the target of high COP. If space requirements are restrictive, or materials processing is limited, the materials described herein provide the unique ability to alter Seebeck coefficient, thermal conductivity, and electrical such that the required aspect ratio is suitable. Improvement in Seebeck coefficient and electrical resistivity independently increase COP by as much as 25% or more when applied to thermally isolated device considered.