In this paper, a theoretical numerical analysis of the thermodynamics second law in ammonia/ethylene counter-flow diffusion flames is carried out. The combustion process, which includes heat and mass transfer, as well as a chemical reaction, is simulated based on a detailed chemical reaction model. Entropy generation and exergy loss due to various reasons in ammonia/ethylene and argon/ethylene flames are calculated. The effects of ammonia addition on the thermodynamics efficiency of combustion are investigated. Based on thermodynamics analysis, a parameter, the lowest emission of pollutant (LEP), is proposed to establish a relationship between the available work and pollutant emissions produced during the combustion process. Chemical reaction paths are also analyzed by combining the chemical entropy generation, and some important chemical reactions and substances are identified. The numerical results reveal that ammonia addition has a significant enhancement on heat transfer and chemical reaction in the flames, and the total exergy loss rate increases slightly at first and then decreases with an increase in ammonia concentration. Considering the factors of thermodynamic efficiency, the emissions of CO2 and NOx reach a maximum when ammonia concentration is near 10% and 30%, respectively. In terms of the chemical reaction path analysis, ammonia pyrolysis and nitrogen production increase significantly, while ethylene pyrolysis and carbon monoxide production decrease when ammonia is added to hydrocarbon diffusion flames.