A cooling tower (2) for cooling a liquid (4) with a gas (6), which cooling tower (2) comprises: (i) a vessel (8) for receiving the gas (6) passing upwardly and the liquid (4) passing downwardly, with the liquid (4) being hotter than the gas (6); (ii) a gas outlet (4) which is at a top portion (16) of the vessel (8) and which is for allowing the gas (6) to pass out of the vessel (8), (iii) a support member (20) which is positioned across a bottom portion (22) of the vessel (8): (iv) a plurality of apertures (24) which are in the support member (20) and through which the gas (6) and the liquid (4) are able to pass; (v) a fluidised bed (26) of packing elements (28) on the support member (20); (vi) liquid emitting means (30) which is positioned in the vessel (8) above the fluidised bed (26), and which is for emitting alas liquid (4) to be cooled such the liquid (4) passes downwardly towards the fluidised bed (26); (vii) pump means (32) for pumping the liquid to the liquid emitting means (30); and (viii) a fan (34) for blowing the pas upwardly through the fluidised bed (26), and the cooling tower (2) being such that it includes (ix) control means (31) for controlling (a) the velocity of the gas through die vessel (8), and (b) the liquid to gas ratio in the vessel (8), whereby the fluidised bed (26) is caused to operate at a tumbling rate which when combined with selected pre-fluidised packing height causes an approach temperature of below 10° F. (5.6° C.); (x) wherein the tumbling rate is controlled by a combination of controlled gas velocity and liquid to gas ratio creating turbulent mixing and tumbling of packing elements (28) in the fluidised bed (26); (xi) and wherein the pre-fluidised height of the fluidised bed (26) is from 0.15-1.0 m.