Large Eddy Simulation (LES) of an incompressible, turbulent, co-annular swirling flow field have been performed in order to compare the influence of different subgrid scale (SGS) models. Two models were investigated, an implicit model and a stress similarity model. In the simulations using the implicit approach, no explicit SGS model was used. For the stress similarity model, similar behaviour between the resolved and unresolved stresses was assumed. The results from the simulations are compared with experimental data for mean velocities and turbulence intensities.