Heat exchanger is used for efficient heat transfer purpose or to dissipate waste heat in various applications.The fluid flow configurationof heat exchanger refers to the direction of fluid movement within the heat exchanger in relation to each other. The most commonly active flow configuration of counter flow is used because typically it exhibits the higher efficiencies. So, this research is based on the heat transfer enhancement by using insertsin concentric tubesof inner diameter 28.5 mm and outer diameter 59mm at total length of 2000mm. Thealuminium plain tape insertswith horizontal wing cut shape of thickness 3mm and width 23mm for tube length was used. The horizontal wing cut with size of various optimization depth ratios is (18×4mm, 18×6mm and 18×8mm) and pitch of 165mm.the study of Reynolds number, Nusselt number, friction factor and thermal enhancement factor has investigated experimentally for both laminar and turbulent flow. The experimental results of heat exchanger with horizontal wing cut inserts are compared with the results of the CFD simulation respectively.