Most convective heat transfer process is characterized by two types of losses, namely: Losses due to fluid friction and those due to heat transfer across a finite temperature difference. Second low analysis seeks to minimize this loss by keeping the entropy generated to the minimum. A dimensionless entropy generation is used to evaluate this. The variation of entropy generation due to friction and heat transfer, and those of total entropy generation are studied along the duct as well as varying the diameter of pipe and velocity of fluid. The fluid under consideration has high viscosity (glycerol). Also, the variation of entropy generation, for fixed mass flux, due to velocity of fluid and diameter of pipe is studied, and optimum relation among length, diameter, and velocity are obtained.