In this paper the second law analysis of thermodynamic irreversibilities in a coiled tube heat exchanger has been carried out for both laminar and turbulent flow conditions. The expression for the scaled non-dimensional entropy generation rate for such a system is derived in terms of four dimensionless parameters: Prandtl number, heat exchanger duty parameter, Dean number and coil to tube diameter ratio. It has been observed that for a particular value of Prandtl number, Dean number and duty parameter, there exists an optimum diameter ratio where the entropy generation rate is minimum. It is also found that with increase in Dean number or Reynolds number, the optimum value of the diameter ratio decreases for a particular value of Prandtl number and heat exchanger duty parameter. (C) 2009 Elsevier Ltd. All rights reserved.