Step 1: NTU Definition
The number of transfer units (NTU) in heat exchanger analysis is defined as:
\[
\text{NTU} = \frac{A U}{C_{\text{min}}}
\]
Where:
\( A \) is the heat transfer area,
\( U \) is the overall heat transfer coefficient,
\( C_{\text{min}} \) is the minimum heat capacity rate.
Step 2: Conclusion
Thus, the correct expression for NTU is \( \boxed{\frac{A U}{C_{\text{min}}}} \).