Dissimilar coiled carbon nanotubes were prepared by catalytic chemical vapor deposition (CCVD) on finely divided Co nanoparticles supported on silica gel under reduced pressure and at lower gas flow rates. The morphology of the regular coiled carbon nanotubes were examined by TEM, while the polygonization characteristics of the helix were examined by SAED. Observations were made on other forms of irregular coils with various shapes by TEM. On the basis of the heptagon-pentagon construction theory, we proposed a helix formation mechanism, which involves a carbon core formation centering on a catalytic particle followed by carbon helices growth controlled by kinetics.