This paper presents mathematical modelling and numerical analysis to evaluate entropy generation analysis (EGA) by considering pressure drop and second law efficiency based on thermodynamics for forced convection heat transfer in rectangular duct of a solar air heater with wire as artificial roughness in the form of arc shape geometry on the absorber plate. The investigation includes evaluations of entropy generation, entropy generation number, Bejan number and irreversibilities of roughened as well as smooth absorber plate solar air heaters to compare the relative performances. Furthermore, effects of various roughness parameters and operating parameters on entropy generation have also been investigated. Entropy generation and irreversibilities (exergy destroyed) has its minimum value at relative roughness height of 0.0422 and relative angle of attack of 0.33, which leads to the maximum exergetic efficiency. Entropy generation and exergy based analyses can be adopted for the evaluation of the overall performance of solar air heaters.