It is necessary to understand the heat and mass transfer processes and determine the variation of the exergy destruction in the absorber for improving the performance. In this study, the exergy analysis of a coil absorber using water/lithium bromide solution pair is carried out. By using the developed simulation, the effects of variation of parameters affecting the performance of the absorber on the exergy destruction are investigated. The results show that the exergy destruction increases with increasing coolant flow rate, inlet concentration of solution, absorber vapor pressure, total coil turn and dead state temperature but decreases with increasing inlet temperatures of coolant and vapor. The dead state and vapor temperatures do not affect more when compared to other parameters. The variation of the solution flow rate produce an optimum point of absorber performance.