The boiling heat transfer characteristics of two-phase closed thermosyphons with internal grooves are studied experimentally and a simple mathematical model is developed to predict the performance of such thermosyphons. The study focuses on the boiling heat transfer characteristics of a two-phase closed thermosyphons with copper tubes having 50, 60, 70, 80, 90 internal grooves. A two-phase closed thermosyphon with plain copper tube having the same inner and outer diameter as those of grooved tube is also tested for comparison. Methanol is used as working fluid. The effects of the number of grooves, the operating temperature, the heat flux are investigated experimentally. From these experimental results, a simple mathematical model is developed. In the present model, boiling of liquid pool in the evaporator is considered for the heat transfer mechanism of the thermosyphon. And also the effects of the number of grooves, the operating temperature, the heat flux are brought into consideration. A good agreement between the boiling heat transfer coefficient of the thermosyphon estimated from experimental results and the predictions from the present mathematical model is obtained. The experimental results show that the number of grooves and the amount of the working fluid are very important factors for the operation of thermosyphons. The two-phase closed thermosyphon with copper tubes having 60 internal grooves shows the best boiling heat transfer performance.