Flow　and　heat　transfer　performance　inside　the　corrugated　tube　were　numerically　simulated　by　use　of　three　dimensional　laminar　and　low　Reynolds　Number　turbulent　model.　The　simulated　results　agree　well　with　the　experimental　results.　The　parameter　range　of　the　flow　and　heat　transfer　correlation　for　corrugated　tube　was　widened　through　numerical　calculation.　It　is　found　that　the　variation　tendency　of　resistance　coefficient　with　Reynolds　Number　for　the　corrugated　tube　follows　the　exponential　law　in　a　large　Reynolds　Number　range.　Effects　of　different　ripple　height　and　ripple　spacing　on　flow　and　heat　transfer　were　investigated,　and　comprehensive　evaluation　was　made　for　the　performance　of　the　model　parameters.　Results　show　that　the　effects　of　ripple　height　on　flow　and　heat　transfer　inside　the　corrugated　tube　is　more　obvious　than　that　of　ripple　spacing.　The　strengthened　heat　transfer　performance　of　corrugated　tube　can　be　realized　only　under　high　Reynolds　Number.　The　comprehensive　performance　factor　for　the　corrugated　tube　increases　with　the　Reynolds　Number.　The　optimum　structural　parameters　and　optimum　Reynolds　Number　range　for　flow　and　heat　transfer　inside　the　corrugated　tube　were　obtained　through　numerical　calculation.