Three dimensional incompressible laminar fluid flow and heat transfer of a heated array of circular perforated fins are examined numerically. The Navier Stokes and energy equations are solved by a finite volume method using the SIMPLE algorithm. The second order upwind technique is employed to discretize the momentum and energy equations. Computations were performed for a range of Reynolds numbers 100 ≤Re ≤ 350. Thermal performance and effectiveness as well as friction coefficient of perforated and solid fins are determined for the optimum porosity. The results show that the average coefficient of friction reduces with increasing the Reynolds number and the number of perforations. The heat transfer rate increases with the porosity and the Reynolds number. It is found that perforated fin effectiveness decreases with the number of peroration at constant Reynolds numbers.