A set of stainless steel tabular heat pipes are successfully fabricated, for the purpose of the low-grade heat recovery applications in a corrosion exhaust environment. The fabrication, the thermal performance testing systems, and modeling are presented in the paper. Experimental results show that the water filling ratio plays a significant role in the thermal performance of heat pipes. A numerical model is developed and the model prediction is trustworthy in comparison with experimental data. The model reveals that a better heat pipe thermal performance could be achieved by selecting a material with higher thermal conductivity coefficient. However, it should be compromised in terms of the thermal performance and the application concerns like corrosion.