The current observational evidences suggest there are about hundred billion galaxies in the observable universe and within each, on an average, about hundred billion stars. But no cosmological model indicates as to why there are these many galaxies and stars. In this paper we invoke the property of non-irrotational hydrodynamic flow in order to explain how a primordial rotation (as considered in a recent paper) of the universe broken up into vortex line structures, can indeed lead to formation of a large number of galactic structures and these in turn can lead to equally large number of stars within each galaxy.
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