We numerically investigate Taylor–Couette flows within a system consisting of an elliptical outer cylinder and a rotating inner circular cylinder, with particular emphasis on the behavior of Taylor cells. The three-dimensional unsteady Navier–Stokes equations are solved under the assumption of axial periodicity. Also, a scalar transport equation is solved for the heat transfer. Our methodology employs a Fourier-spectral meshless discretization technique, which interpolates variables at scattered points using polyharmonic splines and appended polynomials. A pressure-projection algorithm achieves the time advancement of the flow equations. We present findings for an elliptical enclosure with an aspect ratio of two, examining a range of Reynolds numbers (Re) from subcritical to 300. Our analysis includes streamlines, axial velocity contours, pressure, vorticity, and temperature profiles. The results indicate that the flow remains steady up to Re≈300 before transitioning to an unsteady state at Re≈350.