An entropy approach has been recently developed, based on the irreversible thermodynamics and entropy production. It has been observed that, for low cycle fatigue, metals undergoing cyclic load reach fracture, at a certain level of entropy production called fracture fatigue entropy (FFE) (Naderi and Khonsari, 2010), solely dependent on the material. Until now, we only used the two principles of thermodynamics separately to follow the behaviour of a solid continuum problem as low cycle fatigue. We propose here to use the two laws of thermodynamics together via the Gouy-Stodola equation and the concept of exergy to provide a new description for metals undergoing low cycle fatigue.