This work attempts to present numerical simulation of solar collector to optimize channel depth which was directly affect the heat transfer rate and efficiency of the solar air heater by FLUENT. Simulation is an important tool for design and operation control. For the designer, simulation makes it possible to find the optimum design and operating parameters. In the present work the computational fluid dynamics (CFD) tool has been used to simulate the solar flat plate air heater for better understanding the heat transfer capability. 3D model of the collector involving air inlet, absorber plate, glass, plate and thermal storage is modeled and the structured grid was created by HYPERMESH. The results were obtained by using FLUENT software. The objective of this work is to compare the outlet temperature, heat gain, first law efficiency of the different channel depth and find out the optimum value of channel depth.