This document describes a CFD analysis of fluid flow through tube banks in heat recovery steam generators (HRSGs). The authors developed a new procedure to define porous medium parameters like loss coefficients starting from 3D simulations of flow through tube banks. Both finned and bare tube banks were considered. The analysis was performed using the commercial CFD code Fluent to simulate flow through a single tube row and investigate the effects of Reynolds number, inlet yaw angle, and inlet pitch angle on pressure drop and outlet flow angles. Results were compared to experimental data for a real fired HRSG to validate the proposed porous media modeling approach.