In this paper, a three-dimensional numerical heat transfer analysis has been performed in order to obtain the temperature distribution and the fin efficiency using the experimentally determined local heat transfer coefficients from the naphthalene sublimation technique and heat and mass transfer analogy. The influences of the fin material, fin thickness, and transversal tube pitch on the fin efficiency are studied for flat tube bank fin heat exchangers. The fin efficiency, obtained by a numerical method using the averaged heat transfer coefficient, is compared with that using the local heat transfer coefficient. The reliability of the generally used formula for fin efficiency is tested also, and then a modified fin efficiency formula with a new equivalent fin height is provided. The results show that the difference between the fin efficiency obtained by the numerical method using the local heat transfer coefficient and the fin efficiency using the averaged heat transfer coefficient is small, but the fin efficiency obtained by the generally used formula is lower than that obtained by the numerical method using the local heat transfer coefficient: the fin efficiency obtained by the modified formula matches very well with the fin efficiency obtained by the numerical method using the local heat transfer coefficient. The modified formula for the fin efficiency calculation is more reliable, and it can be applied directly to the design of a flat tube bank fin heat exchanger and also will be useful in engineering applications. (c) 2011 Elsevier Ltd. All rights reserved.