This study present development of the two-dimension numerical model in MATLAB, in which mass, momentum, energy, exergy and water droplet trajectory equations are solved simultaneously for predicting the exit conditions of air and water for human comfort. Experimental data obtained from shower cooling tower (SCT) are used to validate numerical model. Ten different diameters water droplet are analyzed. The Rosin Rammler distribution is used to distribute ten different diameter droplets. In the parametric study, inlet water droplets temperature plays a significant role in water droplets and air exit temperature, the efficiency of SCT, convective and evaporative exergy of air, exergy of water and total exergy destruction of the system. Results show the efficiency of SCT increases with increase in the inlet water temperature and largest part of total exergy of the system destroyed at the top of SCT. The mathematical model developed has potential application in producing exit condition of air and water for human comfort.