The present solar air heater performance is low due to air properties, its flow directions, and limited surface area of the receiver plate. The performance of the solar air heater is enhanced by increasing the receiver surface area to make it a V shape in the designed size of the solar air heater. The V groove solar air heater, having a non-selective surface, has been designed, developed, and its thermal performance is tested coupled with the drying unit at Hosur (latitude 12.72 degrees; longitude 78.74 degrees), India. Thermal performances of the V groove solar air heater are compared with the flat receiver of solar air heater. The cost benefit analysis of both of the systems is compared to show its viability.