Steady laminar forced convection heat transfer in the thermal entrance region of concentric annuli has been studied considering viscous dissipation characterized by the Brinkman number. The inner and outer pipes have been kept at constant and equal temperature. Two cases of entry temperatures have been considered, case 1: an entry temperature that varies with the radial coordinate, obtained by an adiabatically prepared fluid, i.e., attained by the fluid due to viscous dissipation in an adiabatic concentric annular duct and case 2: the conventional uniform entry temperature. The numerical results presented include the nondimensional temperature profiles, Nusselt numbers, and heat transferred from (or to) the inner and outer pipes. It has been shown from the numerical solutions that it is necessary to employ the dissipative entry temperature in place of conventional uniform entry temperature for higher Brinkman numbers. The results for circular pipes follow when the radius ratio takes the limiting value of zero.