The heat transfer characteristics for insulated long regular polygonal (including circular) pipes are analyzed by using the same PWRT model in the present study as that used by Chou and Wong previously [Energy Convers. Manage. 44 (4) (2003) 629]. The thermal resistance of the inner convection term and the pipe conduction term in the heat transfer rate are not neglected in the present study. Thus, the complete heat transfer solution will be obtained. The present results can be applied more extensively to practical situations, such as heat exchangers. The results of the critical thickness t(cr) and the neutral thickness t(e) are independent of the values of J (generated by the combined effect of the inner convection term and the pipe conduction term). However, the heat transfer rates are dependent on the values of J. The present study shows that the thermal resistance of the inner convection term and the pipe conduction term cannot be neglected in the heat transfer equation in situations of low to medium inner convection coefficients h(i) and/or low to medium pipe conductivities K, especially in situations with large pipe sizes or/and great outer convection coefficients h(0). (C) 2003 Elsevier Ltd. All rights reserved.