A new type of corrugated tube based on sine function is proposed by introducing a parameter of sine camber. The heat transfer and flow around sinusoidal corrugated tubes with different sine camber e are investigated in this paper. Computational Fluid Dynamics (CFD) was used to analysis flow state and sine camber of tube influence on the heat transfer and flow, a correlation equations of Nu (Nusselt) =f(Re) is given. At last, the theoretical comparative analysis with field synergy principle is carried out for the heat transfer and flow resistance in smooth tube and sinusoidal corrugated tube. The results show that the experiment basically tallies with the value of numerical calculation of laminar flow. In the range of 500 < Re < 1000, flow resistance coefficient has great decrease extent, while low resistance coefficient has small decrease extent of 1500 < Re < 2300. The effect of field synergy is poor in the smooth tube, which is opposite to that in sinusoidal corrugated tube, and it can improve the efficiency of around 2.7 times.