Amount of heat transfer is the primary concern in a heat exchanger design. The amount of energy that has been destroyed during the heat exchange process has been investigated by introducing a new dimensionless number. Analyises of simpler systems are often useful to understand more important features of complex pattern forming processes in various field of science and technology. The entropy generation have been studied by use of new dimensionless number . This number defined as the ratio of total energy loss to total heat transfer across the duct length. The temperature dependence on the viscosity is taken into consideration and results have been derived for various L/D ratio, nozzle angles and inlet temperature.

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