This study is discussed about the heat transfer coefficient and the fin efficiency of the heat exchanger having plate fins. A new definition for the fin efficiency of the heat exchanger is proposed. More than one hundred cases were tested numerically for the plate fins having uniform and non-uniform heat transfer coefficient. The previous models for the fin efficiency and the pure heat transfer coefficient were applicable to the heat exchanger only when the NTU is very small. It was found that the fin efficiency of the heat exchanger was nearly the same as the normalized fin temperature. The present model could estimate the pure heat transfer coefficient within a few percent in the present test range of 0＜NTU＜2.5.