This paper differs from the other literature studies in that the second law based thermodynamic analysis is carried out to evaluate the thermodynamic performance of an NH3–NaSCN absorption system. Second law analysis is based on the concept of exergy, which can be defined as a measure of work potential or quality of different forms of energy relative to environmental conditions [9] and [10]. A number of researchers have conducted various analyses for refrigeration systems. A theoretical analysis was given by Bejan [11] based on entropy generation minimization. Szargut et al. [9] presented energy and exergy balance of an NH3–H2O absorption refrigerator. Exergy analysis of an absorption LiBr–H2O refrigeration cycle was carried out by Sencan et al. [12] and Talbi and Agnew [13]. However, there is no academic work on exergy analysis for the NH3-NaSCN system found in open literature. This study focuses on performing an exergy analysis on a NH3–NaSCN absorption system at different operating conditions.