This work presents a heat recovery system utilized to heat water from exhaust
gases of a chimney. A waste heat recovery system is suggested named as “multi tube tank”. The suggested design is illustrated and described. The system is constructed and tested. In order to enhance the system effect of changing the head shape is studied. Two head were constructed: cylindrical and conical. Results shows that conical head reflected better performance compared to cylindrical head. For a cylindrical head water temperature increase to maximum 60 °C in 275 min. while for conical 16 head water temperature increased to 70 °C in 275 min and the system was able to increase the water temperature more up to 80 °C in 400 min.