This paper presents an experimental and numerical analysis of swirl flow in a circular tube. Swirl flow is important for technical and natural processes, where high heat transfer and good fluid mixing are needed. Flow and vortex structures respecting redistribution of momentum and possible occurrence of vortex breakdown are taken into account. The swirl flow is analysed experimentally by the measurement of the velocity field using Particle Image Velocimetry (PIV) and numerically via the commercial CFD code ANSYS CFX. Three cases are investigated: laminar flow regime (Re = 1,000), intermediate flow regime (Re = 2,000), and turbulent flow regime (Re = 5,000). The redistribution of the velocity field and the decrease of the swirl strength towards the outlet are shown. This redistribution affects the Reynolds number. Concerning the Rossby number, the occurrence of vortex breakdown in the swirl flow is determined. It is shown that the vortex breakdown takes place in the flow with higher Reynolds numbers, where an axial backflow may occur. Changes of the Reynolds numbers Reϕ and Rez along the tube length also confirm this statement. Furthermore, a thermodynamic perspective of vortex breakdown phenomena is presented.