This study evaluated the exergy analysis of the mechanical forced draft counter flow of the Port Harcourt Refinery cooling towers. The exergy analysis was carried out using the exergy destruction method. The results of the investigation and optimization show that the exergy destruction increases with the increases in mass flow rates of the cooling water, makeup water, and Air. Also, exergy destruction decreases with the decreases in Humidity Ratio, Heat sink Temperature, and Relative Humi...