Experiments are conducted to determine the characteristics of annular liquid sheets formed by swirl nozzles and their disintegration behavior. Three different levels of swirl are used and experiments done at different Reynolds number. Two domains, with discharge coefficient of the swirl nozzle and cone angle of the liquid sheet varying with Reynolds number in one domain and remaining independent of Reynolds number in the other domain are identified. Mean droplet sizes and distribution of the droplet sizes in the spray are also evaluated for different swirl intensities. The effect of polishing the orifice of the swirl nozzle on discharge coefficient and uniformity of the spray is also discussed.