The performance of vertical and horizontal tubes with extended surface of rectangular and triangular cross section was investigated theoretically for boiling heat transfer. A simple method for numerical program assuming one-dimensional heat flow was used to predict the performance of these extended surface tubes. The object of this study was to predict the effects of the height, thickness, numbers and, clearance of the extended surface on boiling heat transfer. The results showed that extended surfaces are quite effective as compared to plane surfaces especially near the bum-out point and to promote heat flux in boiling heat transfer.