The present work numerically studied the enhanced heat transfer mechanism of the coupled fields of detached and spiral vortices in symmetrical and asymmetrical spirally corrugated tubes. The heat transfer and viscous dissipation were analyzed by evaluating the entropy combined with the flow patterns, and the global entropy generation rate was analyzed by considering the local Nusselt number and friction factor. The results indicated that, both the leeside and windward corrugation angles had obvious effects on the strength of detached vortex and spiral flow, and also the location of the vortex. The maximum values of the heat transfer entropy were located at the boundary layers, and the heat transfer entropy of the secondary flow region was more distinguished than in other parts of the main flow region. The maximum values of friction entropy generation were located at both the boundary layers and the core of detached vortex. The performance evaluation criterion (PEC) presents nearly the same values for the four cases, when the Reynolds number (Re) is less than 6,300. In addition, the PEC of symmetrical spirally corrugated tube with corrugation angle equal to 25° showed the best performance, when Re is greater than 6,300. To keep the PEC above 1, Re should not exceed 33,000.