Using high-resolution direct numerical simulations, the height and Reynolds number dependence of highorder statistics of the energy dissipation rate and local enstrophy are examined in incompressible, fully developed turbulent channel flow. The statistics are studied over a range of wall distances, spanning the viscous sublayer to the channel flow centerline, for friction Reynolds numbers Reτ = 180 and Reτ = 381. The high resolution of the simulations allows dissipation and enstrophy moments up to fourth order to be calculated. These moments show a dependence on wall distance, and Reynolds number effects are observed at the edge of the logarithmic layer. Conditional analyses based on locations of intense rotation are also carried out in order to determine the contribution of vortical structures to the dissipation and enstrophy moments. Our analysis shows that, for the simulation at the larger Reynolds number, smallscale fluctuations of both dissipation and enstrophy show relatively small variations for z+ 100.