This document established a three-dimensional laminar mathematical and physical model which describes heat transfer, mass transfer coupling process in wet thermal recovery unit for air-conditioning systerms, based on Computational Fluid Dynamics (CFD) simulations. In addition, the research discussed the distributions of pressure, temperature, concentration and other parameters in the air channels. The heat transfer performance was analyzed by enthalpy efficiency. The results showed that the structural parameters of wet thermal recovery unit for air-conditioning systerm played important influence in the heat transfer performance and flow drag performance. The research set a foundation for the optimal design of wet thermal recovery unit for air-conditioning systerm.