Relations are developed for first- and second-law analyses of the simple Linde-Hampson cycle used in gas liquefaction systems. An expression for the minimum work requirement, which is applicable to any gas liquefaction system, is developed with the help of a Carnot refrigerator. It is shown that the minimum work depends only on the properties of the incoming and outgoing gas streams and the environment temperature. Numerical calculations are performed to obtain the performance parameters of different gases while parametric studies are done to investigate the effects of liquefaction and inlet gas temperatures on various first- and second-law performance parameters. As the liquefaction temperature increases and the inlet gas temperature decreases, the liquefied mass fraction, the coefficient of performance (COP) and the exergy efficiency increase while actual and reversible work consumptions decrease. The exergy efficiency values appear to be low, indicating significant potential exists for improving efficiency and thus decreasing the required work consumption for a specified amount of liquefaction. Copyright (c) 2007 John Wiley & Sons, Ltd.