A wind heater device was developed based on three-dimensional computational fluid dynamics (CFD) simulation in order to generate heat using renewable energies, like wind. Frictional heat generation by viscous dissipation in a highly viscous liquid contained in the annular space between two rotating cylinders was investigated analytically and numerically. The results were also validated using experimental data, which showed very good agreement, the average error being low, with modeling data. The heat generated can be utilized for any general heating purpose. The effect of design, material, and viscous fluid properties on the efficiency of the heater was investigated. The simulation results showed that more heat energy is generated by increasing the oil viscosity and the rotational speed of the cylinders. Then, the best design, the one which generated more heat energy, was built. The results showed a reasonable compatibility with simulation outcomes.