Based on the unified theory of tubesheet (TS) design for fixed TS heat exchangers (HEX), floating head and U-tube HEX presented in Part I and Part II, theoretical and numerical comparisons with ASME method are performed in this paper as Part III. Theoretical comparison shows that ASME method can be obtained from the special case of the simplified mechanical model of the unified theory. Numerical Comparison results indicate that predictions given by the unified theory agree well with finite element analysis (FEA), while ASME results are not accurate or not correct. Therefore, it is concluded that the unified theory deals with different types of HEX in equal detail with confidence to predict design stresses.

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