This paper presents the comparison of a three-dimensional Computational Fluid Dynamics (CFD) analysis with empirical performance data of a 0.6 m Impulse Turbine with Fixed Guide Vanes used for wave energy power conversion. Pro-Engineer, Gambit and Fluent 6 were used to create a 3-D model of the turbine. A hybrid meshing scheme was used with hexahedral cells in the near blade region and tetrahedral and pyramid cells in the rest of the domain. The turbine has a hub-to-tip ratio of 0.6 and results were obtained over a wide range of flow coefficients. Satisfactory agreement was obtained with experimental results. The model yielded a maximum efficiency of approximately 54% as compared to a maximum efficiency of around 49% from experiment. A degree of insight into flow behaviour, not possible with experiment, was obtained. Sizeable areas of separation on the pressure side of the rotor blade were identified toward the tip. The aim of the work is to benchmark the CFD results with experimental data and to investigate the performance of the turbine using CFD and to with a view to integrating CFD into the design process.