This paper presents a theoretical and practical analysis of the application of the thermoeconomic method. A furnace for heating air is evaluated using the methodology. The furnace works with solar energy, received from a parabolic trough collector and with electricity supplied by an electric power utility. The methodology evaluates the process by the first and second law of thermodynamics as the first step then the cost analysis is applied for getting the thermoeconomic cost. For this study, the climatic conditions of the city of Queretaro (Mexico) are considered. Two periods were taken into account: from July 2006 to June 2007 and on 6 January 2011. The prototype, located at CICATA-IPN, Qro, was analyzed in two different scenarios i.e., with 100% of electricity and 100% of solar energy. The results showed that thermoeconomic costs for the heating process with electricity, inside the chamber, are less than those using solar heating. This may be ascribed to the high cost of the materials, fittings, and manufacturing of the solar equipment. Also, the influence of the mass flow, aperture area, length and diameter of the receiver of the solar prototype is a parameter for increasing the efficiency of the prototype in addition to the price of manufacturing. The optimum design parameters are: length is 3 to 5 m, mass flow rate is 0.03 kg/s, diameter of the receiver is around 10 to 30 mm and aperture area is 3 m 2 . OPEN ACCESSEntropy 2014, 16 4613