Abstract: An experimental study on non-isothermal flow resistance for Petroleum Coke-Residual Oil Slurry (POS) in tubes was made. A mathematical model to describe flow and heat transfer for POS in heated pipe was solved numerically by SIMPLER. The divided length was used to calculate the pressure drop for non - isothermal flow in tube . The comparisons between the calculating and experimental results showed that the method was feasible.In addition, the influences of the parameters such as diameter, velocity and concentration of petroleum coke on the average coefficient of flow resistance were discussed.