Marine TEMA heat exchanger is the equipment to transfer the heat energy through both fluids that are enclosed separately by applying conduction and convection phenomena for a large vessels, Especially for heat exchanger working under the high temperature and high pressure, the expansion ratio should be taken into account other than under the low temperature and low pressure. This study was tried to find out the ideal expansion ratio through analyzing the elasto-plastic stress behavior of deformation while tubes are expanded with the finite element methods.