Abstract: The traditional exergy analysis of the supercritical carbon dioxide (S-CO₂) cycle is limited in providing comprehensive information on exergy destruction. In this paper, the advanced exergy analysis method is adopted to reveal the endogenous, exogenous, avoidable, unavoidable, avoidable endogenous, unavoidable endogenous, avoidable exogenous, and unavoidable exogenous exergy destruction for each system component of the dual-circulation recompression S-CO₂ cycle with reheating. The study reveals that the overall thermal efficiencies of the system are 48.61%, 58.81% and 55.07% under real, ideal and unavoidable conditions, respectively; the overall exergy efficiencies are 67.60%, 83.76% and 77.95%, respectively. The value of the overall avoidable exergy destruction for the whole system is 27.37 MW, accounting for 47% of the total exergy destruction. Among the avoidable exergy destruction, 38.62% of it is endogenous while the percentage of exogenous is 61.38%. The priority order of component performance improvement based on traditional exergy analysis is different from that obtained by advanced exergy analysis. The former recommendation proposes an order of PC, HTR, PH, and RH, while the latter suggests a different priority sequence: PC, MC, RC, and LTR. The exergy destructions of HTR, PH and RH are relatively large, but their improvement potential is minimal.