A solar drying system using double-pass solar air collector with finned absorber was designed, fabricated, and evaluated for drying copra (coconut meat). The coconut meats were dried to moisture content of 0.120 dry basis (10.73 % wet basis) from 1.113 dry basis (52.68% wet basis) during 23 hours, with an air mass flow rate of 0.083 kgs-1 , whereas, the open sun drying during 67 hours. The drying rate was found between 0.067kg/h and 0.72 kg/h, and 0.002kg/h and 0.50 kg/h, with average values of 0.191kg/h and 0.055kg/h for solar drying system and open sun drying, respectively. The minimum, maximum, and average of the efficiency of solar air collector were found of about 28.37% and 81.15%, and 58.33%, respectively. The values of the specific moisture extraction rate (SMER) and the specific energy consumption (SEC) were calculated between 0.093 kg/kWh and 0.845 kg/kWh, and 1.184 kWh/kg and 10.779 kWh/kg, respectively. The efficiency of solar drying system and the energy utilization ratio were calculated between 6.19 % and 56.34 %, and 5.61% and 45.0 %, with average values of 16.64 % and 17.61%, respectively. The average values of the improvement potential rate and exergy efficiency of solar drying system were estimated of about 87.98 J/s and 39.47%, respectively.