In the present work, the second law of thermodynamics analysis has been carried out for steady state hydrodynamically and thermally fully developed laminar gas flow in annulus microchannels with asymmetrically heated walls. The rarefaction effects are taken into consideration using first order slip velocity and temperature jump boundary conditions. Viscous heating is also included for both the hot wall and the cold wall cases. Using the velocity distribution obtained in earlier works, the energy equation is solved to get analytically the temperature distribution and consequently to compute the entropy generation rate. The effects of rarefaction and the annulus geometrical aspect ratio on velocity distribution are discussed. The complicated interactive effects of rarefaction, viscous dissipation, the ratio of Brinkman number to dimensionless temperature difference, annulus geometrical aspect ratio and asymmetry on entropy generation rate and Bejan number are shown in graphical form and also discussed in details. The analytical results obtained are compared with those available in the literature and an excellent agreement is observed. It is realized that the effect of the wall heat fluxes ratio on entropy generation is negligible at great values of the ratio of Brinkman number to dimensionless temperature difference, while the effect of increasing values of the annulus geometrical aspect ratio is to severely increase entropy generation. The entropy generation decreases as Knudsen number increases, however the effect of increasing values of Brinkman number and the ratio of Brinkman number to dimensionless temperature difference is to increase entropy generation.

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