In this master thesis report the development of an innovative spiral heat exchanger based on polymer materials is described. Building prototypes, erection of a test bench and firsts tests of the heat exchanger are presented. The heat exchanger prototype survived all tests especially several days in contact with aggressive gases. A facility integrating a Diesel exhaust gases production has been developed to test this heat exchanger design. Performance results obtained during the tests are analysed. Measurement acquisition software developed with Labview was also used. Challenges have been overcome to run the facility in stable conditions in order to obtain reliable measurement. Heat load recovery achieved with the presented heat exchanger is in the range of 1.5 kW thermic but potential heat recovery about 3.5kW might be achievable. Overall heat transfer coefficient is improved compared to other polymer based heat exchanger design. Pressure drop on gas channel is in the range of several mbar and must be further improved and fouling must be minimized. Such a design based on polymer film technology provides better corrosion and chemical resistance compared to conventional metal heat exchangers. Due to the smooth surface of polymer film fouling is reduced. Series production and usage of such heat exchangers would allow operating low temperature waste heat recovery in gases at affordable costs. One promising application is heat recovery in soiled gases in combination with ORC power generation.