The heat and mass transfer mode of the plate-fin enthalpy exchanger is simplified as the cross-flowheat exchanger in which the fluids of two sides do not mix up. Based on the analogical principle of heatand mass transfer, the relationship of? ? NTU is computed and plotted by the numerical calculation.Compared this relationship with experimental result, it can be drawn that this relationship is accurate tomeet the requirement of engineering. According to the result of numerical calculation and experiment,air face rate has more influence on sensible efficiency than latent efficiency.