Generating a swirl flow in a bed of solids is one such modification proposed and studied by a few investigators. Lee et al. [9] investigated coal combustion characteristics in a two-stage swirl fluidized bed combustor with lower stage (first stage) as a conventional fluidized bed and the upper stage (second stage) having a swirl generator; they reported that the presence of swirling in the second stage reduced the elutriation rates of fines and also improved the combustion efficiency by 20%. Chyang and Lin [2] used a multi horizontal nozzle distributor to achieve swirling-fluidizing pattern and reported that it produced a remarkable improvement in fluidization quality and elutriation reduction.