SYNOPSIS This paper presents a thermodynamic analysis and theoretical evaluation of the throttling loss prevailing during the expansion process of a simple vapour compression refrigeration (VCR) system. Numerical results for different potential refrigerants as working fluids (viz. R-11, R-12, R-22, R-500, R-502 and R-717) and the effects of various operating parameters viz. evaporator and condenser pressures/temperatures on the refrigerating effect, compression work, throttling loss, the ratio of the compression work (in Horse Power) to the Refrigeration Effect in Tons of Refrigeration, HP/TR as well as the coefficient of performance (COP) have been studied. Relative magnitude of the throttling loss as compared to the refrigerating effect has been ascertained. The effect of isentropic compression efficiency and effectiveness of the regenerative heat exchanger (RHE) incorporated between the condenser and evaporator have also been investigated. It is found from the thermodynamic modelling study that: i. Wit...