The objective of this paper is to describe the optimization of design parameters in a large-sized commercial bus heater system by using CFD(computational fluid dynamics) analysis and Taguchi method. In order to obtain the best combination of each control factor which results in a desired performance of heater system, the parameter design of the Taguchi method is adopted for the robust design considering the dynamic characteristic. The research activity may be divided into four phases. The first one is analyzing the problem, i.e., ascertaining the influential factors. In the second phase the levels were set in such a way that their variation would significantly influence the response. In the third phase the experimental runs were designed. In the final phase the planned runs were carried out numerically to evaluate the optimal combination of factors which is able to provide the best response. In this study, eight factors were considered for the analysis: one with two level and seven with three level combinations comprising the $L_{18}(2^1{ imes}3^7)$ orthogonal array. The results of this study can be summarized as follows ; (i)The optimum condition of control factor is a set of <$A_2;B_1;C_3;D_3;E_1;F_2;G_3;H_2$> where A is shape of the outer fin, B is pitch of the outer fin, C is height of the outer fin, D is the inner fin number, E is the inner fin height, F is length of the flame guide, G is diameter of the heating element and H is clearance between air guide and heating element. (ii)The heat capacity of heated discharge air under the optimum condition satisfies the equation y=0.6M w here M is a signal factor. (iii)The warm-up rate improves about three times, more largely as com pared with the current condition, which results in about 9.2minutes reduction.