In this study, exergy efficiency is defined to evaluate convective heat transfer in a tube based on the local exergy destruction rate from the equilibrium equation of available potential. By calculating this destruction rate, the local irreversibility of convective heat transfer can be evaluated quantitatively. The exergy efficiency and distribution of local exergy destruction rate for a smooth tube, an enhanced tube into which short-width twisted tape has been inserted, and an optimized tube with exergy destruction minimization are analyzed by solving the governing equations through a finite volume method(FVM). For the smooth tube, the exergy efficiency increases with increasing Reynolds number(Re) and decreases as the heat flux increases, whereas the Nusselt number(Nu) remains constant. For the enhanced tube, the exergy efficiency increases with increasing Reynolds number and increases as the short-width rate(w) increases. An analysis of the distribution of the local exergy destruction rate for a smooth tube shows that exergy destruction in the annular region between the core flow and tube wall is the highest. Furthermore, the exergy destruction for the enhanced and optimized tubes is reduced compared with that of the smooth tube. When the Reynolds number varies from 500 to 1750, the exergy efficiencies for the smooth, enhanced, and optimized tubes are in the ranges 0.367–0.485, 0.705–0.857, and 0.885–0.906, respectively. The results show that exergy efficiency is an effective evaluation criterion for convective heat transfer and the distribution of the local exergy destruction rate reveals the distribution of local irreversible loss. Disturbance in the core flow can reduce exergy destruction, and improve the exergy efficiency as well as heat transfer rate. Besides, optimization with exergy destruction minimization can provide effective guidance to improve the technology of heat transfer enhancement.