A three-dimensional model is proposed for both furnace-side and wall-side heat transfer in circulating fluidized beds with membrane walls. Following previous publications (Int. J. Heat Mass Transfer (2003a, b)), a core-annulus flow structure is employed in the model, with consideration of the membrane wall influence on bed hydrodynamics. The model couples radiation, conduction and convection on the furnace side to conduction and convection on the wall side. Radiation in the wall layer is simulated by the moment method. A finite-element method is employed to solve the set of non-linear, partial differential equations. The solution is demonstrated for a typical example. The model gives predictions of suspension-to-wall heat transfer which show satisfactory agreement with published experimental data. (C) 2003 Published by Elsevier Ltd.