Gas-gas heaters (GGHs) are used to reheat gases through desulfurization in coal-fired power plants to reduce low-temperature corrosion and white smoke. Wrinkled heating elements are installed inside the GGH to perform effective heat exchange. An optimization study of the heating element shape was conducted to reduce the differential pressure effectively and improve performance. An integrated analysis model was applied. Based on actual operational data, a computational fluid dynamic analysis was conducted on the L-type heating element and GGH system. The experiments applied the optimal latin hypercube sampling method, and numerical analysis was performed for each sample. Based on the response surface, the result of the sample was optimized through the pointer algorithm. For the integrated analysis model, validation was performed by comparison with the actual operational data, and the thermal-fluid characteristics of the heating element and GGH system were analyzed to set three parameters: plate angle, undulated angle, and pitch 1. From the optimization result, increases in the undulated angle and pitch 1 reduce the pressure drop by widening the heating element cross section. By increasing the plate angle, the heat transfer area is secured and the reduced heat transfer coefficient is compensated, improving the GGH performance.