A simple mathematical model following the suggestion of Smithberg and Landis has been created to predict the heat transfer coefficients for the case of a fully developed turbulent flow in a spirally corrugated tube combined with a twisted tape insert. The heat transfer can be predicted from the combined effects of the axial and the tangential boundary layer flows coupled with an additional "vortex mixing" effect near the wall through the solution of the corresponding momentun and energy transfer equations. The "wall roughness" has an effect simultaneously on the axial velocity, secondary fluid motion and the resulting swirl mixing. The model reflects the influence of the "wall roughness" and the twisted tape on the thermal resistances of the helicoidal core flow, twisting boundary layer flow and the viscous sublayer near the wall. The calculated heat transfer coefficients have been compared to 544 experimental points obtained from 57 tubes tested. Four hundred thirty-eight points (80.5%) have a relative difference of less than +/-15% and 106 points (19.5%) have a relative difference between +/-(15-20)%. (C) 2003 Elsevier Ltd. All rights reserved.