Energy and exergy analyses previously performed by the authors for a single effect absorption refrigeration system have been extended to double effect vapor absorption refrigeration system with the expectation of reducing energy supply as well as an interest in the diversification of the motive power employed by HVAC technologies. The total exergy destruction in the system as a percentage of the exergy input from a generator heating water over a range of operating temperatures is examined for a system operating on LiBr-H2O solution. The exergy destruction in each component, the coefficient of performance (COP) and the exergetic COP of the system are determined. It is shown that exergy destructions occur significantly in generators, absorbers, evaporator2 and heat exchangers while the exergy destructions in condenser1, evaporator1, throttling valves, and expansion valves are relatively smaller within the range of 1-5%. The results further indicate that with an increase in the gencrator1 temperature the COP and ECOP increase, but there is 11 significant reduction in total exergy destruction of the system for the same. On the other hand, the COP and ECOP decrease with an increase in the absorber1 temperature while the total exergy destruction of the system increases significantly with a small increase in the absorber1 temperature. The results show that the exergy method can be used as an effective criterion in designing an irreversible double effect absorption refrigeration system and may be a good tool for the determination of the optimum working conditions of such systems. Copyright (C) 2007 John Wiley & Sons, Ltd.