Heat transfer characteristics of low temperature latent heat storage systems have been examined for the circular finned and unfinned tubes using Na$_2$B$_4$O$\_$7/10H$_2$O as a phase change material. In order to reduce the supercooling of PCM, 3 wt% of Na$_2$B$_4$O$\_$7/10H$_2$O was added as the nucleating agent and 2.2 wt% of acrylic acid sodium sulfate was used as the thickener. The heat storage vessel has dimension of 530 mm height, 74 mm 1.D. and inner heat transfer tube is 480 mm height and 13.5 mm O.D. Water was employed as the heat transfer fluid. During the heat recovery experiment, the heat recovery rate was affected by the flow rates and inlet temperature of heat transfer fluid. The enhancement of heat transfer by fins over the unfinned tube system was found to be negligible in the thin finned tube systems, whereas the heat transfer coefficient in the thick finned tube system is approximately 60% higher than that in the unfinned lobe system. The experimentally determined heat transfer coefficient for the unfinned tube and thick finned tube systems are 150-260 W/㎡$^{circ}C$ and 230-530 W/㎡$^{circ}C$, respectively. The fin efficiency based on the heat transfer coefficient and area increased by fins was found to be 0.05 and 0.26 for the thin and the thick finned tube systems.