We consider the Beltrami equation for hydrodynamics and we show that its solutions can be viewed as instanton solutions of a more general system of equations. The latter are the equations of motion for an ${cal N}=2$ sigma model on 4-dimensional worldvolume (which is taken locally HyperKahler) with a 4-dimensional HyperKahler target space. By means of the 4D twisting procedure originally introduced by Witten for gauge theories and later generalized to 4D sigma-models by Anselmi and Fre, we show that the equations of motion describe triholomophic maps between the worldvolume and the target space. Therefore, the classification of the solutions to the 3-dimensional Beltrami equation can be performed by counting the triholomorphic maps. The counting is easily obtained by using several discrete symmetries. Finally, the similarity with holomorphic maps for ${cal N}=2$ sigma on Calabi-Yau space prompts us to reformulate the problem of the enumeration of triholomorphic maps in terms of a topological sigma model.
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