This study aims at the theoretical exergetic evaluation of spark ignition engine operation. For this purpose, a two-zone quasi-dimensional cycle model was installed, not considering the complex calculation of fluid motions. The cycle simulation consists of compression, combustion and expansion processes. The combustion phase is simulated as a turbulent flame propagation process. Intake and exhaust processes are also computed by a simple approximation method. The results of the model were compared with experimental data to demonstrate the validation of the model. Principles of the second law are applied to the model to perform the exergy (or availability) analysis. In the exergy analysis, the effects of various operational parameters, i. e. fuel -air equivalence ratio, engine speed and spark timing on exergetic terms have been investigated. The results of exergy analysis show that variations of operational parameters examined have considerably affected the exergy transfers, irreversibilities and efficiencies. For instance, an increase in equivalence ratio causes an increase in irreversibilities, while it decreases the first and also the second law efficiencies. The irreversibilities have minimum values for the specified engine speed and optimum spark timing, while the first and second law efficiencies reach a maximum at the same engine speed and optimum spark timing.