With the change of the energy consumption structure and energy policies，the natural gas，as aclean energy source，will be widely developed and applied. Aiming at the problem of low utilization of flue gas atlow temperature，the thermodynamic methods as a guide，low quality waste heat is recovered and condensed indepth through efficient heat transfer technology，which applied in gas equipment with high water vapor content. Itcan not only recover the sensible heat but also the latent heat. The efficient heat transfer technology which is themost core technical problem in the process of flue gas waste heat and the media，provide new opportunities for thedevelopment of Chinese energy-saving emission reduction.