The latest Joint Research Centre (JRC)-Ispra proposal is presented to support the design of a divertor concept that has long been considered the most crucial component of the plasma impurity control system for the Next European Torus (NET) tokamak fusion reactor. Because of the harsh tokamak environment, the divertor panel is the plasma facing component that suffers the most severe loading conditions, such as high thermal stresses, thermal fatigue, severe erosion rates, and neutron damage. An analysis of a new divertor panel concept has evolved from the previous studies carried out at JRC-Ispra. The materials considered in this study are AISI 316 stainless steel for the cooling tubes, pure copper for the heat sink, and W-5 Re alloy or graphite for the protective armor. The panel is cooled by pressurized water circulating in U-tubes. A preliminary thermohydraulic analysis has been carried out to evaluate a set of reference parameters, such as optimum coolant velocity, maximum outlet water temperature, convective heat exchange coefficient, and the expected pressure drops in the channels. Thermal and mechanical calculations, performed by using the finite element technique, showed encouraging results about the engineering feasibility of the pressure boundary of the divertor for loading conditions similar to those of NET double null, assumed as the reference mainframe.