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Ground source heat pumps (GSHPs) are modelled, analyzed based on exergy, cost, energy and mass, and evaluated exergoeconomically. In this regard, the system considered here is a GSHP heating system with a 50 m vertical U-bend ground heat exchanger having a 32 mm nominal diameter. This system was designed and installed at the Solar Energy Institute, Ege University, Izmir, Turkey. The results show that the major losses take place in the motor–compressor subassembly due to poor isentropic efficiency, in the condenser of the GSHP unit due to temperature drop, and-in the capillary tube due to pressure drop. The evaporator is responsible for the lowest irreversibility of the units comprising the heat pump cycle.