The thermal performance of glass evacuated tube solar collectors with finned tubes is numerically modelled with code and investigated to see the effect of toe inner tube diameter and incidence angle. The solar collector consists of a two-layered glass tube and an inner tube. Finned tubes are used as the inner tube of the collector in order to improve the performance of the solar collector. Two strip-type fins are attached on the opposite sides of the inner tube surface. The fin is wide enough to be tightly fatted inside the glass tube. The results show that if the incidence angle is small, the effect of the tube diameters is not significant on the thermal performance and the outlet air temperature. If the incidence angle is large, however, the outlet air temperature and the performance increases as the inner tube diameter increases.