The conception of independent exergy evaluation of temperature and humidity control in HVAC systems is proposed with the corresponding evaluation indexes presented. This type of evaluation process is illustrated in an air conditioning system with primary return air from the view of thermodynamics. The results show that exergy efficiency of sensible heat is larger than that of latent heat. The reason lies in the fact that the destructions in reheat process and condensed water are very serious. It is concluded that the surface air cooler is not an energysaving equipment in respect of exergy utilization, and the regeneration of the supply air stream at the state of dew point would improve its exergy efficiency of latent heat. The analysis indicates that this independent exergy evaluation is benefit for the exergy evaluation for HVAC systems, and it provides effective resolutions.