When a circular tube with uniform heat generation within the wall was placed in a cross flow, heat flows by conduction in the circumferential direction due to the asymmetric nature of the fluid flow around the perimeter of the circular tube The circumferential heat flow affects the wall temperature distribution to such an extent that. in some cases, significantly different results may be obtained for geometrically similar surfaces. In the present investigation, the effect of circumferential wall heat conduction is investigated for forced convection around circular tube in cross flow of air and water Two-dimensional temperature distribution $T_w(r,; heta)$ is calculated through the numerical analysis. The difference between one-dimensional and two-dimensional solutions is demonstrated on the graph of local heat transfer coefficients. It is observed that the effect of working fluid is very remarkable