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Based on the principle of exergy-economy, the equation for the annual total cost of the low-temperature pipeline is derived by analyzing the process of the transport, which can be used to discuss the effects of the pipe diameter and insulation thickness on the annual total cost. An approach of the synchro-design method for the low-temperature pipeline and its insulation is proposed. From the point of reducing the annual total cost, the calculating formulas of the low-temperature pipeline and insulation thickness are obtained.