In the concentric tube type recuperator, which is the most typical type of radiation recuperator, installed on the exhaust-secion of industrial furnace, air flows between the adiabatic outer tube and the inner tube in which exhausted gas flows with high temperature. The waste heat of the exhausted gas is transferred to the inner tube, and transferred from the inner tube to the flowing air. The heat transfer by radiation In the concentric tube type recuperator is modeled using spherical harmonics approximation, namely, P-N method and numerically analyzed considering the effect of dynamic flow field. The results are compared with the existing empirical data. In addition, a theoretical method is presented for the analysis of the heat transfer characteristics of a recuperator with a reradiator installed in the inner tube, which causes re-radiant in the inner tube, and the characteristics of the recuperator is analyszed and defined.