The heat sinks are usually used in the electronics industry to maintain or improve the performance of the electronic devices. When there is size discrepancy between the heat sink and the package, thermal spreading resistance is involved between the heat source and the heat sink. The thermal spreading resistance is hence an important factor for the efficiency of the thermal dissipation of the heat sinks. In this thesis several factors, such as the area of the heat source, the thickness of the heat sink base, the height of the heat sink, the number of the fin, and the inlet air velocity have been investigated to find the optimization of the heat sinks. Moreover, the Taguchi method is also used to find the best combination of above factors to reduce the thermal spreading resistance. In the present study, numerical analysis has been employed as an analysis tool to obtain corresponding information. The results show that among the above parameters the thickness of the heat sink base plays the most important role on the thermal spreading resistance, and the Taguchi method can be used to predict the best combination of parameters effectively