The dissimilarity between turbulent heat flux and Reynolds stress was investigated by using the results of numerical simulation for the channel flow. The dissimilarity may be strongly related to the transverse vorticity ω_z because the Reynolds stress could be suppressed during the swirl motion of the fluid particle. The transverse vortex was excited in the numerical simulation by imposing the streamwise force having the gradient in the wall-normal direction. A strong dissimilarity can be recognized especially in the upstream of the vortex center. The transverse vortex should be responsible for the dissimilarity in the turbulent flow, since the contribution to the overall dissimilarity is concentrated in the region where the strong swirl motion is observed.