This paper presents the results of thermodynamic analysis of the crude distillation units of two refineries in Nigeria. The analysis was intended to assess the thermodynamic efficiencies of the refineries and proffer methods of improving the efficiencies. Presented results show the atmospheric distillation units of the refineries have 33.3% and 31.6% exergetic efficiencies and 86.5% and 74.6% energetic efficiencies, respectively. Modifications of the operating and feed conditions of the refineries resulted in increased exergetic efficiencies for as much as 62.3% and 38.7% for the refineries. Thermodynamic analysis of the refineries can bring about efficiency improvement and effectiveness of the refineries.