variavel0=MARIA ISABEL SOSA - misosa@speedy.com.ar Area Termica-Depto Mecanica-Fac.Ingenieria UNLP VANESA ILEANA VASQUEZ - vvasquez@volta.ing.unlp.edu.ar Area Termica-Depto Mecanica-Fac.Ingenieria UNLP ALBERTO FUSHIMI - afushimi@volta.ing.unlp.edu.ar Area Termica-Depto Mecanica-Fac.Ingenieria UNLP Abstract. The objective of the present work is to evaluate the integration of the reheater and the superheater in a single heat transfer package of three fluids, in comparison to the alternative of appealing to the sequence of two conventional packages of two fluids, reheater plus superheater, in the heat recovery boiler. The aforementioned evaluation doesn`t include the economic considerations, and refers only to the irreversibilities taken place by the heat transfer. Those caused by friction of the fluids are not considered since it depends on design factors, not available in the context of this work. The determination of the parameters is carried out by means of the mass and enthalpy balances, with them exergy studies are performed for the qualitative comparison, and its comparison for the obtaining of conclusions. The performed study finds advantages, of thermodynamic, heat transfer, and of fluid flow nature, that justify the adoption of the integrated outline. Keywords. HRSG, combined cycle, superheater, reheater, exergy.