Traditional methods of human thermal comfort are based on the first law of thermodynamics. These methods use an energy balance of the human body to determine heat transfer between the body and its environment. By contrast, thesecond law of thermodynamics introduces the concept of exergy. It enables the determination of exergy consumption within the human body dependent on personal and environmental factors. We show that the existing methods of comfort assessment could be further expanded by taking into account exergy analysis. Under steady-state conditions, the results indicate that there is a correlation between exergy consumption and expected levels of thermal comfort.Such an extension better determines the connection between environmental conditions and the predicted thermal sensation.