The basic objective of studying vortex tubes using CFD simulations is to improve efficiency and performance by selecting the right material for manufacturing vortex tubes under suitable conditions. In this paper, numerical simulations are carried out to analyze the counter flow vortex tube with different materials. Compressed air is used as the work mass with an inlet pressure of 0.1mpa to 0.5mpa and the materials used are copper, aluminum, steel, PVC, and wood. The cold mass fraction was kept at 0.1, and the L/D of the vortex tube was taken as 16. The Standard k-ε model was used to perform steady-state numerical simulations of the gas flow inside the vortex tube, and the trends of velocity, pressure, and temperature variations under different materials, pressures, and roughness conditions were obtained. Finally, after evaluating all the simulated values for the properties of the five materials, depending on their physical properties, the vortex tube as a metallic material has a higher temperature gradient than the non-metallic materials in the order from copper - aluminum - steel - PVC - wood.