The application of thermal storage materials in solar systems involves materials that utilize sensible heat energy, thermo-chemical reactions or phase change materials, such as hydrated salts, fatty acids paraffin and non-paraffin like glycerol. This article reviews the various exergy approaches that were applied for several solar systems including hybrid solar water heating, solar still, solar space heating, solar dryers/heaters and solar cooking systems. In fact, exergy balance was applied for the different components of the studied system with a particular attention given to the determination of the exergy efficiency and the calculation of the exergy during charging and discharging periods. The influence of the system configuration and heat transfer fluid was also emphasized. This review shows that not always the second law of thermodynamics was applied appropriately during modeling, such as how to consider heat charging and discharging periods of the tested phase change material. Accordingly, the possibility of providing with inappropriate or not complete results, was pointed.