This paper presents an alternative representation of exergy that can be used for process design in particular for low temperature processess such as the liquefaction of natural gas. The procedure combines Pinch and Exergy Analyses and uses a new graphical representation of exergy. One objective of this work is to illustrate the inclusion of exergy calculations in the early statges of design, such as in energy (and exergy) targeting. The paper introduces a novel diagram for exergy and energy targeting which utilizes a new energy equality parameter called exergetic temperature. This quality parameter can be used to manipulate exergy changes caused by pressure adjustments in the processes. The main objective of the pressure manipulations is to reduce both heat and power requirements. The Reverse Brayton process is used as the main case study for illustrating both the exergetic temperature and the novel diagram.