The wall to bed heat transfer was investigated in a 12 MWth CFB boiler at different locations in the combustion chamber and under various operating conditions. At high levels in the furnace the lateral distribution of heat flow to the tube and fin was found to be a result of radiation from the hot bed bulk, especially at low bulk densities. The local heat flow to the fin decreased considerably with decreasing height in contrast to the heat flow to the crest of the tube. This is due to the large down-flow of particles in the fin region and the growth of the boundary layer. The average heat transfer coefficient across the membrane wall was found to decrease with decreased bulk density, but at low bulk densities the decrease is very small since radiation dominates heat transfer