A new type of corrugated tube based on sine function is proposed by introducing a parameter of sine camber 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. The heat transfer and flow around sinusoidal corrugated tubes with different sine camber e are investigated. According to the numerical calculus result, 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.