Sensible and latent heat rejection from heat engines is of high necessity for system efficiency and continuous production. The cooling tower is one of the major heat-exchanging systems used for cooling industrial heat systems by intimately mixing hot water with cooling air. Optimal operating conditions and parameters of the system are highly essential for its effectiveness and efficiency. This study used the Poppe model to evaluate selected thermodynamic relations of a rectangular counter-flow industrial cooling tower of a steel rolling mill using the system’s inlet and outlet data as initial conditions. The effect of increasing the water temperature on the air moisture content, Merkel number, and specific enthalpy was studied across the fills of the cooling tower. Air moisture content, Merkel number and specific enthalpy of the system increase with increasing water temperature. However, while other variables reach a stationary point at half the nodal segments, the specific enthalpy increases across the fills in the system. It was concluded that the use of nano particles with high heat removal rate could increase the efficiency of the system. Also, an increase in the quantity of the makeup water of a force draft system is recommended towards increasing the system efficiency.