An analysis of the entropy generation by radiative heat transfer in a three-dimensional virtual coal-fired furnace is performed. The gases, including CO2 and H2O, and particles, including soot, unburnt char and ash, are considered as a participating medium. The radiative transfer equation for a non-grey medium was solved by the discrete ordinate method, in which the radiative properties of the gases, soot, unburnt char and ash were obtained by using the statistical narrow-band correlated-k model, Rayleigh's theory, and Mie theory, respectively. The distributions of the local volumetric rate of entropy generation and the local rate of entropy generation at the wall are calculated. The contributions of various media in coal-burning furnaces to the radiative entropy generation rate (REGR) are evaluated, and the effects of several important factors, such as the oxidizer atmosphere, burnout rate, and the volume fraction of soot, unburnt char and ash on the REGR and dimensionless entropy generation were also investigated. The numerical results show that the irreversibility of the particle radiation contributes more than 80% of the volumetric radiative entropy generation. The concentration of particles also has an important effect on REGR, which decreases by 41% when the concentration of unburnt char and ash increases from 10 ppm to 50 ppm and decreases by 70% when the concentration of soot increases from 1 ppm to 6 ppm in a real-size furnace such as an optically thick furnace.