By using the FLUENT software, the flow and heat transfer properties of several elliptical tubes were numerically studied. The mathematical models of the tubes flow field were established. The implementation incorporated a SMPLE-based semi-implicit solution algorithm that was applied to iterating calculation. Results shows that the surface heat transfer coefficient, temperature difference between inlet and outlet were all higher than circular tube, when mass flux equal to at inlet of elliptical tubes and circular tube and wall temperature was invariable. Therefore, the elliptical tube is a kind of effective heat transfer enhancement element.