This paper presents the theoretical approach for the heat and mass transfer phenomenon at the fish layer during smoking using energy balance equations. Charcoal fired fish smoking kiln is the best preservation technique for faster smoking with efficient utilization of time and energy. The aim of this work is to establish a mathematical model describing the heat and mass transfer phenomena at the fish layer and in the air during smoking and to investigate the effects of two aero thermal factors by simulating the smoking process. Mathematical model was developed using energy balance equation on a various component of the kiln. The smoking process is simulated under real operating conditions based on a thin layer model and experimental drying kinetics. The results revealed that the rate of smoking increased with increase in drying air temperature and velocity respectively.