Performance evaluation equations for enhanced heat transfer surfaces based on the entropy production theorem are reported. The equations originate from various design constraints and generalize the performance evaluation criteria (PEC) for enhanced heat transfer techniques obtained by means of first law analysis. The application of this more comprehensive treatment of PEC compared to previous references is illustrated by the analysis of heat transfer and fluid friction characteristics of spirally corrugated tubes, assessing the benefit of these tubes by an augmentation technique subject to various design constraints.