This investigation deals with an exergoeconomic evaluation of the earth to air heat exchanger (EAHE) application for determining the optimal design greenhouse heating in Izmir, Turkey. The exergy destructions in the system are quantified and illustrated using tables for a reference temperature of 6 degrees C. The results indicate that the exergy destructions in the system occur primarily as a result of blower losses and heat exchanger losses. These average losses account for 85% and 4.5%. respectively. Both COP and exergy efficiency of the overall system was investigated to analyze and improve the systems performance. The average COP and exergetic efficiency were determined to be 10.51 and 89.25%, respectively. The results may provide useful insights into the relations between thermodynamics and economics for the EAHE heating systems. (C) 2010 Elsevier B.V. All rights reserved.