A procedure is to implement exergy concept of establishing entropy generation mode between the control valve and moisture separator reheater of turbine at Balance of Power Plant (BOP). To simulate the situations of exergy transformation and loss at normal rated power, the design optimization of flow distribution can promote integrity heat effiency by adjusting valve level relating to flow distribution change. Through experiment verification, reducing steam flow entering moisture separator reheater and then guiding to the control valve of turbine would minimize the pressure loss and the irreversibility resulting from integrity steam process, and electricty power increase can be expected fairly