Heat wheel is a heat exchanger in which the working fluid is air and also it has parallel and counter current flow layout. These type heat exchangers are used for enthalpy recovery and/or air dehumidification processes. By means of numerous micro channels they have, it is enable for heat wheels to transfer the heat so quickly and in a short span of time, which makes them superior. In this thesis, performance of the heat wheel used for enthalpy recovery was numerically determined. Utilizing Computational Fluid Dynamics (CFD) approach, the alteration of the wheel efficiency with time was investigated. With the help of ANSYS Fluent software in which calculations were made, the temperature distributions by location were presented graphically. The obtained results then compared to experimental and theoretical findings and it is seen that they were in good agreement with each other.