This numerical research is devoted to introducing the concept of helical cone coils and comparing the performance of helical cone coils as heat exchangers to the ordinary helical coils. Helical and spiral coils are known to have better heat and mass transfer than straight tubes, which is attributed to the generation of a vortex at the helical coil. This vortex, known as the Dean Vortex, is a secondary flow superimposed on the primary flow. The Dean number, which is a dimensionless number used in describing the Dean Vortex, is a function of Reynolds Number and the square root of the curvature ratio, so varying the curvature ratio for the same coil would vary the Dean Number. Numerical investigation based on the commercial CFD software fluent is used to study the effect of changing the structural parameters (taper angle of the helical coil, pitch and the base radius of curvature changes while the height is kept constant) on the Nusselt Number, heat transfer coefficient and coil outlet temperature. Six main coils having pipe diameters of 10 and 12.5 mm and base radius of curvature of 70, 80 and 90 mm were used in the investigation. It was found that, as the taper angle increases, both Nusselt Number and the heat transfer coefficient increase, also the pitch at the various taper angles was found to have an influence on Nusselt Number and the heat transfer coefficient. A MATLAB code was built to calculate the Nusselt Number at each coil turn, then to calculate the average Nusselt number for all of the coil turns. The MATLAB code was based on empirical correlation of Manlapaz and Churchill for ordinary helical coils. The CFD simulation results were found acceptable when compared with the MATLAB results.