A three-dimensional inverse heat conduction problem in imaging the local heat transfer coefficients for plate finned-tube heat exchangers utilizing the steepest descent method and a general purpose commercial code CFX4.4 is applied successfully in the present study based on the simulated measured temperature distributions on fin surface by infrared thermography.It is assumed that no prior information is available on the functional form of the unknown local heat transfer coefficients in the present study. Thus, it can be classified as function estimation for the inverse calculations.Two different heat transfer coefficients for in-line tube arrangements with different measurement errors are to be estimated. Results show that the present algorithm can obtain the reliable estimated heat transfer coefficients. (C) 2003 Elsevier Ltd. All rights reserved.