Irreversibilities in components of an aqua-ammonia absorption refrigeration system (ARS) have been determined by second law analysis. The components of the ARS are as follows: condenser, evaporator, absorber, generator, pump, expansion valves, mixture heat exchanger and refrigerant heat exchanger. It is assumed that the ammonia concentration at the generator exit is, independent of the other parameters, equal to 0.999 and at the evaporator exit the gas is saturated vapour. Pressure losses between the generator and condenser, and the evaporator and absorber are taken into consideration. In the results the dimensionless exergy loss of each component, the exergetic coefficient of performance, the coefficient of performance and the circulation ratio are given graphically for each different generator, evaporator, condenser and absorber temperature.