Spiral tube heat exchangers can find numerous applications in many engineering fields. Flow in spiral tubes is interest to engineers due to occurrence of secondary flow which enhances the cross-sectional mixing and the heat transfer rate. In the present study, an incompressible viscous 3-D flow in spiral tubes with rectangular cross-section of various torsion rate and Reynolds number is studied by using a finite volume method. It is shown that the axial velocity profile is affected by the secondary flow motion. Because there is some difference from correlation proposed by Hur et al., a lot of analysis and arrangement of experimental results are needed. This study showed the results of variation of hydrodynamic entry length for torsion and Re numbers.