AbstractThe present paper summarizes a comprehensive Second‐Law analysis of the SYNTHANE process of coal gasification(1), based on the available‐energy concept as applied to design conditions and data.The analysis yields an overall process efficiency of 46%. For every 100 MJ of useful energy supplied with coal, 51 MJ are consumed during the various unit operations while effluents carry 3 MJ. Unit 30, Steam and Power Production, consumes nearly 20 MJ; Unit 15, Gasification, used up nearly 16 MJ; Units 12 and 14, Coal Preparation and Feeding, about 5 MJ; Units 16 and 17, Raw Gas Quenching and Shift Conversion, 4 MJ; Unit 32, Oxygen Plant, approximately 2 MJ; other miscellaneous units contribute a combined available‐energy destruction of 4 MJ.The Second‐Law analysis unveils the inefficiencies present in the process and their sources, thus pinpointing the opportunities for improvement in the SYNTHANE process.