“…Besides the technical and economic assessment of wind energy potential, thermo-economic and advanced exergy analysis is also very crucial in the planning of wind farms. Although, there are some studies related to exergy or second law analysis of wind turbines across the world in the past decades (Aghbashlo et al, 2018;Allouhi, 2019;Bascut, Omer;Ozgener, Onder;Ozgener, 2010;Baskut & Ozgener, 2012;Baskut, Ozgener, & Ozgener, 2011;Ehyaei, Ahmadi, & Rosen, 2019;Hu, Liu, & Tan, 2019;Khalilzadeh & Hossein Nezhad, 2018;Ozgener & Ozgener, 2007;Pope, Dincer, & Naterer, 2010;Redha, Dincer, & Gadalla, 2011;Şahin, Dincer, & Rosen, 2006), however, no research until this date has attempted to study the thermo-economic and extended exergy analysis of wind turbines for distributed generation in Nigeria; which is very important from investment and sustainability point of view, thus necessitating this present analysis.…”