Numerical investigations were made of heat transfer to supercritical water flowing in a boiler vertical tube. A comprehensive set of data was obtained for pressures from 22.09 MPa to 25 MPa, mass velocity 250-400 kg/m2s, the results are bulk temperatures from 345°C to 445°C, heat fluxes from 150 to 800 kW/m2, tube diameter was 48 mm. The steady thermal model for cross section of water wall tube was established. Heat flux and temperature of working fluid are determined by using Fortran computer program at each section of the tube length. The heat transfer coefficients show behavior depending upon the heat flux. the power of plant, boiler efficiency, and plant efficiency was determined at different mass velocities, we found that the boiler and plant efficiencies increasing with the increasing of power of plant. The comparison between this investigation results and the results of other sources, we found good agreement between literatures references and numerical results of this study.