In a heat exchange process, heat transfer and pumping power requirements are the two main considerations. Efforts made to increase heat transfer in a fluid flow usually cause increase in the pumping power requirement. In an effort to avoid inefficient utilization of energy through excessive entropy generation, a thermodynamic analysis of turbulent fluid flow through a smooth duct subjected to constant heat flux has been made in this study. The temperature dependence of the viscosity was taken into consideration in determining the heat transfer coefficient and friction factor. It was shown that the viscosity variation has a considerable effect on both the entropy generation and the pumping power. Pumping power to heat transfer ratio and the entropy generation per unit heat transfer can become very large especially for low heat flux conditions.