In the present communication the analysis of a parallel flow double effect absorption refrigeration system is performed to compute the optimum solution distribution ratio (optimum distribution of strong solution masses between low and high pressure generators) from the viewpoint of maximum COP and maximum exergetic efficiency. A computational model is developed for the parametric investigation of a double effect parallel flow LiBr/H2O absorption refrigeration system. The effect of generator, absorber and evaporator temperatures on optimum solution distribution ratio is also studied. The results show that the maximum COP and maximum exergetic efficiency is achieved corresponding to same value of optimum solution distribution ratio.