Combustion, pyrolysis and gasification are the major thermo-chemical methods suitable for cellulosic materials like biomass [
2]. Direct combustion is the conventional method, even though it is the least efficient one and is characterized by large CO
2 emission [
3]. Of the three methods, gasification is the most effective conversion one because of its higher conversion rate in comparison with combustion and pyrolysis [
4]. Biomass gasification is a complicated process influenced by several parameters like the type of the reactor, the reactor temperature and pressure, the type of gasifying agent, the biomass composition and moisture content, etc. [
5]. So a thorough knowledge of the effect of these parameters on gasification process is essential for the successful design of a gasification system. This can be achieved by energy and exergy analyses which can assist in the design, performance prediction and optimization of such systems. Even though first law analysis is widely used for the performance assessment of a system, the evaluation of the quality of energy, which gets depleted due to the associated irreversibilities, is not accounted. Thus it is advisable to perform exergy analysis to identify the potential locations where there is scope for further improvement. Saidur et al. [
6] presented a comprehensive review on the exergy analysis of different kinds of feedstocks like woody, agricultural, herbaceous, aquatic, contaminated and industrial biomasses. Hydrogen, a clean fuel with highest energy content on mass basis, is one of the major constituents of syngas generated from biomass gasification. It can be considered as a future fuel if its availability is ensured from a renewable energy source like biomass. Many researchers analyzed the effect of operating parameters on energy and exergy efficiencies of hydrogen generation via biomass gasification [
7–
11]. The effect of biomass moisture content and gasifying medium on gasification efficiency in air and steam gasification of sawdust was analyzed by Hosseini et al. [
12]. They found that exergy efficiency is higher when air was used as the gasifying agent and biomass moisture content had an adverse effect on exergy efficiency irrespective of the gasifying agent. Adverse effect of biomass moisture content on second law efficiency was also reported by Jarungthammachote and Dutta [
13] and Karamarkovic and Karamarkovic [
14] for air gasification of municipal solid waste, and by Pellegrini and de Oliveira [
15] for air-steam gasification of sugarcane bagasse. Srinivas et al. [
16] reported the adverse effect of relative air-fuel ratio and steam-fuel ratio on the lower heating value of syngas and exergy efficiency. Parametric study to compare the potential of different biomasses in air gasification was performed by Zhang et al. [
17]. They found that the biomass with a lower ash content contributes to higher exergy values. Thus previous studies suggest exergy analysis as an alternative method to select the most efficient and convenient biomass, with suitable operating conditions, by accounting the irreversibilities associated with it in gasification process.