Numerical analysis for the flow and heat transfer in solid particle moving beds of heat exchangers is presented. The solid particle flow through the bundle of heat source tubes by the gravitational force. The heat energy is transferred through the direct contact of particles with the heat source tubes. The viscous-plastic fluid model and the convective heat transfer model are employed in the analysis. The flow field dominantly influences the total heat transfer in a heat exchanger. As the velocities of solid particles around the heat source tubes increase, the amount of heat transfer from the tubes increases. Some examples are presented to show the performance of the numerical model. The flow effect on the heat transfer is also studied through the examples.