Based on the heat transfer characteristics of absorber plate of a solar collector and the heat transfer effectiveness number of NTU method used for heat exchanger analysis, a new theoretical model for analyzing the thermal performance of flat plate solar collector integrated with heat pipes has been put forward and the results have been validated by comparisons with the experimental results available in the literature. The theoretical model has been analysed and the results have been obtained for the specified values of input parameters by developing a MATLAB programme. The influence of relevant parameters on the thermal performance of flat plate solar collector integrated with heat pipes has been discussed. The proposed theoretical model can be helpful for a designer to design a new solar heating system integrated with the heat pipes for a better performance.