Ash fouling in flue gas heat exchangers (FGHE) detrimentally affects waste heat recovery systems' performance and efficiency by impeding heat transfer, increasing operational resistance, and escalating maintenance costs. The main purpose of this study is to develop an improved particle deposition model for predicting ash fouling characteristics and to explore the fouling reduction performance of elliptical tube bundles (ETB) at various system parameters. The findings reveal that ETB can efficiently reduce operation resistance and ash fouling in FGHE with an insignificant loss in heat exchanger efficiency, especially at large eccentricities (E) and/or low flue gas velocity (vinlet). The most cost-effective E is 0.78, which decreases ash deposit and pressure drop by 66.4% and 48.4%, respectively, at the expense of a 14.2% Nusselt number reduction at vinlet = 10 m/s. Ash fouling reveals three distinctive hotspots: Hotspot 1 located approximately at +/- 30 degrees, Hotspot 2 at the flow stagnation area, and Hotspot 3 roughly at +/- 150 degrees. The deposit layer thickness at these hotspots varies between rows and with the E, vinlet and particle diameter (dp). The layer thickness at the flow stagnation regions increases with any of the E, vinlet, and dp. The study also found that medium-sized particles (dp = 5 mu m) are the easiest to deposit on tube surfaces, followed by large particles (dp = 10 mu m). Small particles (dp = 1 mu m) are the least likely to deposit due to their small inertia. Medium-sized and large particles deposit primarily at the windward side of the tubes, while small particles tend to deposit more on the leeward side as they can be easily drawn into the recirculation zones behind those tubes. Increasing the E would significantly alleviate fouling by medium-sized and large particles but does not significantly change the ash fouling situation of small particles.