Studies were carried out to develop a high-performance ceramic heat exchanger for ultra high temperatures using a fluidized bed. In the former study, Heat transfer coefficient had been improved by applying fluidized bed to the heat exchanger for high temperature with smooth ceramic tubes. In this study, finned ceramic tubes were applied instead of smooth tubes for more improvement of heat transfer and experiments were performed on condition that the maximum bed temperature was 1100°C. Fluidization remained stable and the bed temperature uniform in the bed similarly as the case of smooth tube. A heat transfer coefficient of finned tube was evaluated and it was improved about 3 times as large as that of smooth tube. The performance of the heat exchanger was also evaluated using temperature efficiency and exergy efficiency.