: This study presents energy and exergy analyses conducted on a Gifford-McMahon cycle refriger-ator. Through detailed numerical simulations, the performance of the refrigerator is thoroughly assessed, with a particular focus on energy and exergy losses. The obtained results are compared with Sankey and Grassman diagrams, providing visual representations of energy and exergy flows within the system. The localization of exergy losses is carefully analysed to identify key areas for optimization aimed at enhancing efficiency and power output. By pinpointing sources of ex-ergy destruction, targeted improvements can be implemented to maximize the overall perfor-mance of the refrigerator. Overall, this research contributes to a deeper understanding of the thermodynamic behaviour of Gifford-McMahon cycle refrigerators and provides valuable insights for optimizing their performance in practical applications.