The regularities of the heat transfer for resonance and unresonance acoustic oscillations turbulent gas flow in a channel are presented on the base of theoretical and exploratory investigation. The mechanism of the effect of Reynolds number, oscillation amplitude and frequencies on the heat transfer are analyzed. It is established that under turbulent gas flow oscillations in a channel there exists not only the acoustic resonance (which determines mainly the value of velocity oscillation amplitude) but there can be realized the heat (turbulent) resonance as well, being one of the basic factors which determines the level of the heat transfer process. The established regularity in the heat transfer process intensification under the conditions of heat resonance discloses a new mechanism of the effect of Reynolds number and oscillation frequency on the heat transfer in turbulent flows. The results of investigation of the influence of oscillation shape on the intensity of the heat transfer process is given.