In this paper, mathematical model for an adiabatic dehumidifier of liquid desiccant air conditioning system is presented. Regression approach is used to generate the mathematical relation between enthalpy and humidity ratio. Flow-pattern between air & desiccant mainly affects the performance of adiabatic dehumidifier therefore to get proper dehumidification counter-flow configuration is considered as previous studies show that counter-flow direction of air to desiccant has better dehumidification results. For validation, results of present study were compared with those of numerical and analytical results of previous studies, and the agreement was found to be quite satisfactory. The developed mathematical model is then used to study the performance analyses of adiabatic-dehumidifier for the tropical region of Malaysia. Analyses are made for the week having very high range of humidity ratio (18 -19.5 g/kg). The main concern of the current article is given on moisture removal from the ambient air according to thermal comfort-zone. © 2013 IEEE.