In this numerical study, it is investigated for the ice-formation phenomena for water flow in a concentric tube. The freezing layers of ice in both the inner and outer wall of a concentric tube are simultaneously considered. In the solution strategy, the complete set of governing equations in both the solid and liquid regions are resolved. Numerical results are obtained by varying the inner/outer wall temperatures and Reynolds number. The results show that the inner/outer wall temperatures have the great effect on the thickness of the solidification layer thereof. The shapes of ice layer in both the inner and outer wall can be expressed as a function of inverse Graetz number. As the wall temperature in inner or outer tube decreases, the heat transfer coefficients in both inner and outer ice layer surfaces increase absolutely.