In this study, the performance characteristics of EGR Cooler applying to the current commercial vehicle was analyzed by the numerical analysis. Through the experiment the performance evaluation of EGR Cooler must need a lot of time and expenses. On the other hand, the numerical analysis has been used in many research areas as a way to reduce the cost and time. The analysis model of this study has a spiral shape tube. The exhaust gas passes through the inside of the tube. The performance of Cooler was analyzed according to the variation of gas mass flow rate. The results of analysis and experimental was confirmed that was indicating the same trend.