variavel0=Rogerio Fernandes Brito - rogbrito@iem.efei.br Escola Federal de Engenharia de Itajuba Aristeu Silveira Neto - aristeus@mecanica.ufu.br Universidade Federal de Uberlândia Genésio José Menon - genesio@iem.efei.br Escola Federal de Engenharia de Itajuba Abstract. Numerical simulations of the flow and of the heat transfer of an incompressible flow through a bi-dimensional channel limited by parallel sinusoidal walls are shown in this study. The numerical method used is the finite element method (FEM). The conservation equations are implemented for the turbulent flow by using the Galerkin scheme. The turbulence model was represented by Large Eddy Simulation (LES) using subgrid-scale model with second-order structure function. The characteristics of the flow and of the heat transfer are described in terms of streamlines and Nusselt number, respectively. Due to the fact that the code is bi-dimensional, there is a certain limitation of this model to be applied to turbulent flows found in industrial and biochemical processes. In spite of this, the geometry studied in the present work, which can be adopted as being a starting point in the design of heat exchangers, may be helpful in the improvement of heat and mass transfer. Keywords. Forced Convection, Large-Eddy Simulation, Finite Element, Turbulence, Heat Exchangers.