This article presents a first and second law, or exergy and energy analysis, of various types of wood and coal samples with Turkish origins. The projected increase in coal utilization in power plants and wood utilization in domestic heating makes it desirable to evaluate the energy content of coal and wood both quantitatively and qualitatively, which will result in proper design, matching, and installation of equipment. In any process, it is thought useful to obtain work of the second law analysis or exergy analysis, as well as the first law analysis.