A new approach that use vertically-aligned carbon nanotubes (VACNT) as heat absorbers is proposed for efficient direct solar heating of liquid tin in a solar receiver integrated with beam-down optics. Plate-type CNT heat absorbers were prepared by adjusting the concentration of CNTs in the processing solvent m-cresol. The prepared CNT absorber exhibited an increase in bulk density and the formation of a densely packed nanotubes skeleton with a higher CNT concentration in m-cresol. Thermal conductivity, a key design factor for solar absorbers, showed a stronger correlation with skeletal density than with bulk density. Heat absorption characteristics of the solar liquid tin receiver (50 mm-i.d., 60 mm-high) with the CNT absorbers integrated with a Fresnel lens (0.98 m i.d.) were determined. The tin temperature in the receiver with the CNT absorber reached a maximum of 728 °C. Bare tin exhibited system efficiency of 27.7 % and receiver efficiency of 38.3 %, but tin heating through the CNT plates exhibited system efficiency of up to 48.4 % and receiver efficiency of 64.3 %, showing a system heat absorption rate 1.75 times higher. The thermal absorption efficiency was proportional to the skeletal density of the plates, and the thermal absorption of the system was dominated by the efficient transfer of absorbed heat in the energy absorption region. The energy flow and heat loss in the receiver system were analyzed. Although the bare tin receiver exhibited a high heat loss of 27.1 % owing to the low emissivity or high reflectivity of the tin surface, the heat loss in the CNT absorber plates with high absorptivity was only 0.9 %. The flat plate-shaped transmission window in the receiver caused significant reflective heat loss and convective heat loss owing to head-on wind. Based on the energy flow analysis, improvement approaches for enhancing the thermal efficiency of the proposed receiver system are suggested.