The　spiral　flow　motivates　an　extra　centrifugal　force　inducing　the　secondary　flow　to　effectively　enhance　the　heat　transfer　performance　of　spirally　wound　tubes　(SWTs).　In　this　research,　the　flow　and　heat　transfer　characteristics　of　twisted　petaloid　spirally　wound　tube　(TPSWT)　basis　of　exergy　theory　was　numerically　analyzed,　which　integrates　the　technologies　of　spiral　coil,　petaloid　section　and　twisted　channel.　Firstly,　the　flow　and　heat　transfer　characteristics　of　the　TPSWT　are　numerically　investigated.　Secondly,　the　heat　transfer　exergy　loss　number　(HTELN,　zeta(HT))　is　proposed.　Furthermore,　the　relationship　between　eta　(heat　transfer　effectiveness)　and　zeta(HT)　is　investigated.　Finally,　the　correlations　for　Nu(petal),　eta　and　zeta(HT)　in　the　form　of　classical　power-law　expression　are　calculated.　The　results　show　that,　the　secondary　flow　induced　by　the　integration　of　the　centrifugal　force　and　the　torsional　force　destroying　the　steady　flow　state,　which　enhances　the　heat　transfer　performance;　zeta(HT)　can　describe　the　heat　transfer　performance　in　2　aspects,　one　is　for　the　heat　transfer　irreversible　loss,　the　other　one　is　for　the　heat　transfer　efficiency;　the　predicted　values　of　the　regression　functions　are　well　aligned　with　the　numerical　calculated　data　(6.73%　for　Nu(petal);　1.68%　for　eta;　0.38%　for　zeta(HT)).