Exergy analysis is a powerful thermodynamic tool and it helps in computing the actual output of a system. It helps the researchers to optimize the roughened solar air heater design to compensate the present and also the future needs. In this study, investigation on exergetic performance evaluation of a solar air heater with W-shaped roughened absorber surface analytically by employing mathematical model and the results obtained are compared with smooth plate solar air heater under same operating conditions. The exergetic efficiency curves has been plotted as a function of different values of Reynolds number and temperature rise parameter for different roughness parameters. The maximum augmentation in the exergetic efficiency of the solar air heater with W-shaped roughened surface as compared to solar air heater with smooth surface has been obtained as 51% corresponding to the relative roughness height of 0.03375 and the rib angle of attack about 60◦. Based on the exergetic efficiency the suitable design parameters of solar air heater with W-shaped roughened are determined.