This paper presents mathematical model for regenerator of liquid desiccant air conditioning system. Regression analysis was used to get the relation between enthalpy and humidity ratio. Performance of regenerator is highly affected by varying the flow direction between air & desiccant thus to get proper regeneration results counter-flow configuration is considered. Previous studies show better regeneration results for counter-flow direction of air to desiccant. Validation is done by comparing results of present study the experimental results of previous studies and comparison was found to be quite satisfactory. Based on above mathematical model performance of regenerator was analyzed. The purpose of this research was regeneration of liquid desiccant from its dilute-solution form to strong-solution. © (2014) Trans Tech Publications, Switzerland.