This report reviews the development of the theoretical framework for the exergy transfer analysis, and proposes a time and space-dependent exergy transfer equation. The exergy transfer equation, together with the energy equation, the law of conservation of mass, N-S equation, constitutes the theoretical fundament for exergy transfer analysis. With these transfer equations, the exergy transfer analysis model for the power plant boiler surfaces is therefore derived, expounded. And some criterions for analyzing and evaluating the surfaces and the heat transfer chain are raised and defined. In terms of the dynamic analysis, exergy transfer analysis provides some new information including not only the design parameters, but also the impacts on the performance of the energy usage under the situation with the random running of the equipment system. It can provide the detailed suggestions to improve on the boiler design and direct the device operation.