In this study, the computer simulation for the heat transfer in pulse combustion water heater is performed. The attention is focused to the effects of the installation of corebuster in the flue tube on heat transfer. The energy equations are established for both wall and gas side in the combustion chamber, flue way, exhaust chamber and muffler, and the numerical calculation is executed. Zone method takes longer computer calculation time compared with semi-zone method. Semi-zone method is chosen for numerical calculation. As a result of this study, it is found that the installation of the core buster in flue tube increases total heat transfer. It is also found that the total heat transfer is increased with the increasing of the ratio of the cross section area of corebuster to that of the flue tube. However, the heat transfer effect is negligible for the area ratio above 0.5.