Influence of spirally-corrugated tubes on heat transfer (Nu), pressure loss (f) and thermal enhancement factor (TEF) characteristics was numerically investigated. The physical models of spirally-corrugated tubes and also a straight circular tube were built for the comparative study. The predictions were performed for the spirally-corrugated tubes with spiral start numbers (N) of 2, 3, 4 and 5 and depth ratios (DR = e/D) of 0.02, 0.04, 0.06, 0.08, 0.1, 0.12, 0.14 and 0.16 at Reynolds numbers of 5000, 8000, 14000 and 20000. The numerical results show that the spiral corrugated tubes created two types of flow structures: main swirl flows (appear around the core) and secondary swirl flows (appear near tube wall) which facilitate heat transfer between the fluid and the tube walls. The overall heat transfer depends on the competition between two effects: the positive effect of the stronger swirl intensity by increasing start number and the negative effect of the difficulty of fluid transfer into grooves by increasing depth ratio. For the investigated range, the corrugated tubes yield Nusselt numbers and thermal performance factors varying from 0.82 to 2.16 times and 0.66–1.2 times of the straight circular tube, respectively. The highest thermal enhancement factor (TEF) of 1.2 is achieved by using the tube with spiral start number of 4 having moderate depth ratio of 0.08 at Re = 5000.