variavel0=Sergio Mourão Saboya - saboya@mec.ita.cta.br ITA Abstract. Entropy generation due heat transfer and turbulent flow is computed in pinned annular ducts. The opposite effect of these two irreversibilities leads to a minimum of entropy generation. This minimum, which corresponds to the lesser exergy destruction, is also computed in terms of system`s dimensionless parameters. Keywords. Entropy Generation, Duct Flow, Pins, Turbulent Flow, Annular Ducts.