Abstract: This invention is for a highly efficient heat transfer unit and method for heat transfer for an air conditioning refrigeration unit. The invention has a plurality of condenser coils that stand generally vertically upright (with up to 20° tilt to optimize downward water flow with air being pulled across) between a splash louver and an evaporative fill material. The evaporative fill material and the splash louver transfer heat from the water by air cross flow to make the air conditioning unit very efficient and reduces the amount of copper coils needed. The condenser coils are cooled by water flowing down through them and into a sump. The condenser coils are also cooled by air pulled across them by a fan mounted on the top of the air conditioning unit. The sump in the bottom of the unit has a wall that directs the water in it to a water pump that then sends the water to the water distribution pipe.