In this study, the pressure drop and heat transfer characteristics of smooth tube and internal helically micro-finned tubes with two different fin-to-fin height ratios i.e., equal fin height and alternating fin height, are computationally analysed. The tube with alternating fin height is analysed for proof of concept of pressure drop reduction. A single phase steady turbulent flow model is used with a Reynolds number ranging from 12,000 to 54,000. Water is used as working fluid with inlet temperature of 55 °C and constant wall temperature of 20 °C is applied. Friction factor, heat transfer coefficient, Nusselt number, and Thermal Performance Index are evaluated and analysed. The numerical results are validated by comparison with the experimental and numerical data from literature. The results showed that the thermal performance is enhanced due to helically finned tube for a range of Reynolds numbers, but at the expense of increased pressure drop as compared to a smooth tube. The helically finned tube with alternating fin heights showed a 5% decrease in friction factor and <1% decrease in heat transfer coefficient when compared with the equal fin heights tube, making it a suitable choice for heat transfer applications.