Recently, application of energy and exergy analyses to new projects presents most important data in terms of first design of systems and economic analyses. Evaluation and interpretation of analyses reports make determine the place, size and reasons of energy losses, therefore enhances the efficiency of systems. This project aims to thermodynamically inspect and develop the effects of Waste Heat Recovery (WHR) system on energy efficiency in cement factories. According to results, for all system, exergy losses value and totally exergy efficiency are founded 5038.61 kW and 55.69%, respectively. These results will constitute important data in terms of design and economical while building and operating waste heat recycling power plants. Thus energy saving and effective energy usage, which have great importance today, will be possible. Keywords