This study investigates the heat transfer efficiency of spiral pipe and round pipe configurations within boiler gas turbine systems. Heat transfer efficiency is a critical factor in the performance and energy efficiency of industrial systems, particularly in power generation applications. Using computational modeling and simulation techniques, we assess the thermal performance of spiral pipe and round pipe designs under various operating conditions typical of boiler gas turbine systems. Our analysis focuses on heat transfer rates, pressure drops, and overall system efficiency. The findings provide insights into the comparative advantages and limitations of spiral pipe and round pipe configurations in enhancing heat transfer efficiency within boiler gas turbine systems.