Boiler efficiency is called to some extent of total thermal energy which can be recovered from the fuel. Boiler efficiency losses are due to four major factors: Dry gas flux, the latent heat of steam in the flue gas, the combustion loss or the loss of unburned fuel, and radiation and convection losses. In this research, the thermal behavior of boilers in gas refinery facilities is studied and their efficiency and their losses are calculated. The main part of this research is comprised of analyzing the effect of various parameters on efficiency such as excess air, fuel moisture, air humidity, fuel and air temperature, the temperature of combustion gases, and thermal value of the fuel. Based on the obtained results, it is possible to analyze and make recommendations for optimizing boilers in the gas refinery complex using response-surface method (RSM).