In this work we experimentally investigated SWCNTs and MWCNTs to increase their thermal conductivity and electrically functionalization process using different reagents ((nitric acid, HNO3 followed by acid treatment with H2SO4), then washed with deionized water (DW) and then treated with H2O2 via ultrasonic technique. Then repeated the steps with MWCNTs and compare their results in an effort to improve experimental conditions that efficiently differentiate the surface of the single walled carbon nanotubes (SWCNTs) and multi walled carbon nanotubesi(MWCNTs) that less nanotubes destroy and to enhance the properties of them and also to reduce aggregation in liquid. the results were prove by XRD, and infrared spectroscopy (FTIR). The FTIR spectrum shows the presence of carboxylic group after treatment with (acid oxidation and H2O2) and refers to Functionalization (SWCNTs) and (MWCNTs) on the surface wall microscopic images show surface adjustment on SWCNTs and ((MWCNTs)) structure after any treatment. AT last, a fully of SWCNTs and MWCNTSIwere obtained successfully accomplished with the reduction of the collapsed structure.