In this work, a new concept for a two-layered micro-channel heat sink with counter current flow arrangement for cooling of the electronic components is proposed. The thermal performance and the temperature distribution for these types of micro channels were analyzed and a procedure for optimizing the geometrical design parameters is presented. While the power supply system of the two-layered design is not significantly more complicated than the one-layered design, the streamwise temperature rise on the base surface was found to be substantially reduced compared to that of the one-layered heat sink. At the same time, the pressure drop required for the two-layered heat sink was found to be substantially smaller than that of the one-layered heat sink. The results demonstrate that the two-layered micro-channel heat sink design is a substantial improvement over the conventional one-layered micro-channel heat sink.