This paper aims to present the design and performance evaluation of a counter-rotating tidal turbine using CFD and to compare its performance with single rotor. The device scale is 10kW and the rotating part consists of two rotors which rotate in opposite direction. Compared with conventional single rotor, the counter-rotating system shows higher power efficiency at high stream velocity but lower efficiency at low stream velocity. The added counter-rotated rotor together helps improve the energy absorption capacity but has influence on the upstream rotor that reduces its performance. In terms of power capture, the designed counter-rotating tidal turbine is more advantageous in high speed tidal condition.