Thermostats are usually low voltage systems, which activate potentially high voltage heaters or fan motors, etc.
The question you posted, other than that it is in ALL CAPS, is completely void of useful information. What brand thermostat, what model, what application? What brand heater, model, application? What small electrical heater requires what you describe to be a thermostat that requires 60 amps worth of breaker? My god!
You need to give us a lot more information here. Didn't the thermostat come with installation instructions?
Download Copernic, http://www.copernic.com and use it to search the brand name of the thermostat on the web. You should be able to find a customer service number that will tell you how to install your thermostat. PLEASE, don't mess with 60 amps worth of 220v service until you know exactly what is supposed to go where.
Be careful, please post back if you have more info.