A solar assisted absorption refrigeration system (SAARS) was designed for acclimatizing of villas in Mardin which is located in Turkey and the performance of the system under different temperatures was analyzed by using MATLAB. Hourly cooling load calculation of the villas was done between 15th of May and 15th of September by considering the season for the cooling. Cooling capacity of the system (SAARS) was calculated as 106 kW. During the cooling period, the temperature of the environment shows the alteration between 40.3 degrees C and 13.2 degrees C. In the study, hourly exergy loss values are calculated with the software developed in matlab program and for the entire components of SAARS. The effect of the temperature alterations of the dead state on the exergy results is determined by taking dead state temperature as 25 degrees C and with more realistic approach, by taking it as the environment temperature. It was observed that the most of the exergy losses in the system have taken place in the solar collectors and then in the generator. Exergy loss in the collector changes between 10% and 70% while exergy loss in the generator changes between 5% and 8%. The effects of environmental temperature and solar insolation were stated for optimization. (C) 2010 Elsevier Ltd. All rights reserved.