The development of the thermal and hydrodynamic boundary layers of laminar flow through a smooth horizontal tube was investigated for forced convective conditions. The tube was heated at a constant heat flux and had an inner diameter of 4 mm and a length of 6 m. Numerical simulations were conducted using ANSYS Fluent 19.3 with a highly structured mesh and accurate temperature-dependent thermophysical properties. Laminar flow of air, water, and a mixture of 75% ethylene glycol (by weight fraction) in water was simulated, which covered a Reynolds number range of 630 to 2000 and Prandtl number range of 0.7–70. Theoretical methods were also used to obtain the relevant boundary layer growth parameters, such as velocity profiles, velocity gradient, vorticity, temperature profiles, Nusselt numbers, as well as hydrodynamic and thermal boundary layer thicknesses. Subsequently, methods were proposed to determine the development of both boundary layers in the entrance region, the locations at which the boundary layers merged, and the location at which the flow became fully developed. By analysing the velocity and temperature profiles, it was found that our conventional understanding of the merging of the boundary layers in internal tube flows had to be modified. Three distinct regions were identified in the hydrodynamic entrance region of laminar forced convective tube flow: (1) hydrodynamic inlet region, (2) shear stress developing region, and (3) vorticity adjustment region. Furthermore, three distinct regions were identified in the thermal entrance region: (1) thermal inlet region, (2) convective diffusion region, and (3) conductive diffusion region.