Heat exchangers consisting of tubes and plate fins have many engineering applications such as air conditioning systems, air heaters, radiators, etc. In the present work it is performed a two-dimensional heat trasnfer analysis of the heat exchangers, using the local heat coefficients, in order to obtain the plate fin temperature distribuition, the fin efficiency and the air bulk temperature distribuition along the free stream. Two arrangements were tested, one-row and two-row elliptical tubes and plate fin heat exchangers of eccentricity 0.5 and 0.65, for several Reynolds numbers. The analogy between the processes of heat and mass trasnfer was invoked to transform the local mass trasnfer coefficients measured by Ximenes [1] in to local heat trasnfer coefficients. Novel numerical results of the fin efficiency elliptical tubes and plates fin hear exchangers were compared with existing data for circular tubes and plate fin heat exchangers [3] and this comparison has shown that the elliptical tubes configuration is better than circular tubes configuration, from the heat transfer point of wiew. This is a important conslusion because the use of elliptical tubes would reduce dramatically the drag force, owing to the aerodynamical configuration, which, in addition to the preceding comparison, shows that the elliptical heat exchangers have the potential to deliver a performance greater than the conventional circular tubes heat exchangers. The comparison netween the use of average heat transfer coefficients for isothermal fins and local coefficients to obtain the fin efficiency revealed that the use of average coefficients is a very good hypothesis, because the relative error between the two results was less than 7.52 por cento for all cases analyzed. With the fin efficiency and the average Nusselt numbers for isothermal fins it is possible to obtain the actual heat trasnfer rate of the heat exchangers analyzed in this work.