Exergy efficiency and exergy destruction of forced turbulent convective fluid flow through spiral passages using sourcesink model are assessed. Constant and temperature dependent thermophysical properties of process fluid in sink regions have been considered, while in the source regions phase change material is kept at constant temperature. Moreover, the effect of a secondary flow phenomenon due to spiral motion of the fluid flow through narrowing spiral passages has been evaluated in the sink passage domain. It was found that this phenomenon plays an important role in decreasing the exergy destruction as a result of energy exchange between source and sink in this compact type of energy carrier or storage equipment. It was found that the De (Dean Number) whose magnitude is a measure of the secondary flow, has positive impact on exergy efficiency while decreasing along the spiral passage. The fluid properties that are temperature dependent have a significant influence on the enhancement of heat transfer process, exergy efficiency and exergy destruction. It is concluded that the source-sink model could be considered from engineering point of view as a good simple model for evaluating the thermodynamic performance of this type of thermal energy process device.