Heat transfer characteristics of a low temperature latent heat storage system during the heat storage stage was examined for the circular finned tubes using Na₂SO₄·10H₂O and paraffin wax as phase change materials. The heat storage vessel has the dimension of 530mm height, 74mm inside diameter and inner heat transfer tube is 480mm in height and 13.5mm outside diameter. Hot water was employed as the heat transfer fluid. During the heat storage stage, conduction was the major heat transfer mechanism for the Na₂SO₄·10H₂O, while both conduction and natural convection were the major heat transfer mechanism for the paraffin wax. The heat transfer enhancement by fins over the unfinned heat transfer tube was negligible with the thin finned tube system whereas the enhancement by the thick finned tube was significant. The experimentally determined overall heat transfer coefficients for Na₂SO₄·10H₂O and paraffin wax were in the range of 80-180W/m²K and 50-180W/m²K respectively.