Living organisms are open dissipative thermodynamic systems that rely on mechano-thermo-electrochemical interactions to survive. Plant physiological processes allow plants to survive by converting solar radiation into chemical energy, and store that energy in form that can be used. Mammals catabolize food to obtain energy that is used to fuel, build and repair the cellular components. The exergy balance is a combined statement of the first and second laws of thermodynamics. It provides insight into the performance of systems. In this paper, exergy balance equations for both mammal’s and green plants are presented and analyzed.