Many porting systems for internal combustion engines have been tried and tested over the years, however the basic spring actuated poppet valve system has prevailed over the last century. In the goal to lower engine output parasitic losses, a simple rotary valve porting system design is proposed and analyzed. The proposed design concept takes into consideration and combines all the prominent advantages of many ealier mutlitiple design variations over the past century. The inherent primary advantage of such a rotary porting system is the elimination of reciprocating components, thus lowering vibration, and removal of highly stiff springs which contribute to considerable system power loss. Comparable sized 3-D representations of both systems are constructed in CAD (Computer Aided Design) software in order to run mechanical and fluid simulations to validate the efficiency advantage of a rotary valve porting system. Using Pro/Engineer Mechanism Dynamics module, the minimum torque required to actuate both systems at 2000 rpm and 3000 rpm is determined. Fluid simulations are performed using a commercial software CFDesign V10. Volumetric flow rates are compared during the intake stroke as well as turbulence intensity factors which characterizes a systems ability to properly mix the Air/Fuel mixture and the combustion efficiency. Some possible improvement on the rotary geometry is suggested.