Revolving heat pipe is brought into the MRF soft-starting device as the heat dissipating tool. The centrifugal force generated by rotating motion is utilized for the return of the liquid in the revolving heat pipe with comer. The structure and heat dissipating principle are introduced. By making use of momentum theorem and Clausius-Clapeyron equation, the model of temperature distribution along the axis of revolving heat pipe with comer is given, the important theoretical bases of reliable design and performance analysis of the revolving heat pipe are put forward.