According to the problems as low efficiency, aging of organic heat transfer material and frequent accidents in the operation of the coil organic heat transfer material heater, with the finite time thermodynamics, this paper studies the actual processes including combustion process, flow and heat transfer process, considers the irreversible factors as combustion condition, the fuel characteristics, flow resistance and heat transfer temperature difference, derives the calculation formula of energy loss for three processes and to determine the minimum energy loss. Based on this, this paper propos...