In this study, it is aimed to carry out the energy and exergy analyses of the sections of turbine and refinery in Çorum Sugar Factory-Turkey, established in 1991. The analyzed units at the factory are units of where steam and electricity are generated and the units next to these units, namely, five evaporators that use the steam. In terms of the integrity of the plant, other units of the plant where sugar beet is processed are briefly mentioned. Although the technology currently used in the factory is old, it is being used most effectively. The best indicators of this situation are results of the measurements and evaluations. At the entire plant, 84% energy efficiency and 51% exergy efficiency of produced steam is obtained. According to the obtained results, the maximum percentage rate of irreversibility is 67% at the boiler and turbine section. The total irreversibility rate happens at 24% in the evaporators and the overall irreversibility percentage of factory happens as 49%. Together with the electrical energy produced by the natural gas fired steam turbine at the factory, there cycling of waste steam in other processes and the effect of it on the profitability of the factory are examined. The energy and exergy efficiency, in other words efficient usage of energy, is very important in such a large company. Large enterprises in the food sector to carry out such a study has shed light on increasing profitability and making more accurate investment.