This paper deals with the numerical analysis of a microtube heat sink with tangential impingement jet feeding. The inlet channel covers only a quarter of the tube perimeter so the swirl flow is settled in the tubes. It is expected that heat transfer between the liquid flow and silicon substrate will be improved. The paper also sets up a discussion about the thermodynamic and hydrodynamic aspect of the swirl flow and the benefits resulting from this behavior. The water with the constant physical properties is used as the working fluid and laminar flow regime is considered. Comparison between the classic microtube heat sink with frontal feeding and a microtube heat sink used in this research has also been done..