“…The computation of the important parameters, thermal effectiveness, heat exchanger efficiency and entropy generation, employs the approach delineated in [7,8]. The procedure consists of a sequence of three basic steps: (i) division of the heat exchanger in a finite number of three-dimensional control volumes or elements, each element being itself a mixed-unmixed cross-flow heat exchanger; (ii) solution of the set of governing equations for each element; and (iii) step-by-step solution of the governing equations of subsequent elements along each circuit of the in-tube fluid.…”