The spatial relationship between the energy dissipation slabs and the vortex tubes is investigated based on the direct numerical simulation (DNS) of the channel flow. The spatial distance between these two structures is found to be slightly greater than the vortex radius. Comparison of the core areas of the vortex tubes and the dissipation slabs gives a mean ratio of 0.16 for the mean swirling strength and that of 2.89 for the mean dissipation rate. These results verify that in the channel flow the slabs of intense dissipation and the vortex tubes do not coincide in space. Rather they appear in pairs offset with a mean separation of approximately 10η.