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A coefficient of performance (COPT) analysis for plate fin heat sinks in forced convection is presented and shown to provide a viable technique for combining least-material optimization with the entropy minimization methodology. The COPT metric relates the heat sink cooling capability to the invested fan pumping work and the thermodynamic work required to manufacture and assemble the heat sink. The proposed optimization methodology maximizes the forced convection cooling that can be achieved by a heat sink occupying a specified volume, with a fixed energy investment and entropy generation rate. In addition, the study identifies the presence of an optimal resource allocation ratio, providing the most favorable distribution of existing energy resources, between heat sink manufacturing and operation, over a fixed product life cycle.