In present study the performance of an indirect solar cabinet dryer has been taken into consideration from different aspects. For experimental data shows that the average error in prediction of moisture content of drying solid, outlet air temperature of drying chamber and solid temperature was 8.2%, 8.2% and 6.2%, rate applications because many food materials are sensitive to high temperature. Also, the corresponding efficiency is considered reasonable in this range. In the second part of this study, by applying the concepts of energy and exergy analysis, a microscopic energy and exergy analysis for an indirect solar cabinet dryer was carried out. To this end, appropriate energy and exergy models are developed and using the predicted values for temperature and enthalpy of gas stream and the temperature, enthalpy and moisture content of the drying solid, the energy and exergy efficiencies are estimated and the results were compared to that of the existing experimental data. The results show that in spite of high energy efficiency, the indirect solar cabinet dryer has relatively low exergy efficiency due to the entropy production from process irreversibilities. Results show that the maximum exergy losses are in midday. Also the minimums of total exergy efficiency are 32.3% and 47.2% on the first and second days, respectively. The maximum value for the outlet air temperature was 69 o C. In this temperature, the maximum outlet exergy and energy of collector are 2.5 kW and 1.12 kW, respectively. Similarly, the effects of some operating parameters, including length and surface of the collector and air flow rate were investigated on the destruction and efficiency of the exergy. In the last part of the present study, a mathematical model based on an economical objective function, named relative cost was developed to optimize the solar dryer performance. For this purpose, all of the structural parameters and operation conditions that can be affecting on the objective function were identified. Then the effects of them were verified using logical mathematical relations. Results show that the optimum ranges for initial moisture content, air mass flux, length and surface area of the solar collector are 9-10 d.b, 0.03-0.045 kg/m 2 .s, longer than 2.5 m and 2.5-3 m 2 , respectively. Key words: Solar Cabinet Dryer, Mathematical Modeling, Exergy Analysis, Energy Analysis, Opti mization.