The two phase closed thermosyphon are highly efficient heat transfer element. At present, however, actual applications are mostly limited for thermosyphon using smooth tube as its container. In the present work, a corrugate tube was used as its container and distilled was used as the working fluid. The corrugated container is flexible and it has several features to allow the thermosyphon to be used in a wide range of application. In the first step of our study , the influence of inclination angle and fluid charge ratio on the heat transfer performance were studied. A useful formula to calcurate the heat transfer coefficient in the evaporator accounting for the effect of the liquid charge and inclination angle has been derived. In the second step, the condensation heat transfer coefficient is proposed as a function of the modified Nusselt theory by three parameters: the Lockhart-Martinelli parameter, inclination angle of the thermosyphon and fill ratio of the working fluid.