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The cost of manufacturing and electricity consumption are key considerations in encouraging the adoption of solar air heaters (SAH) in sunny and low‐income areas. These parameters can have a significant impact on promoting the use of these devices. In this study, solar air heating was designed with the objective of achieving the highest possible efficiency/cost ratio. It is a corrugated channel SAH whose structure is equipped with two barriers perforated with a sufficient number of holes for a good airflow distribution. A new model was developed to evaluate the qualitative parameters that describe the thermos‐energetic behavior of a heating system. These parameters were measured using experimental data obtained under real operating conditions. The thermal model assumes a uniform temperature for the glass, absorber, and insulation of the collector, while the temperature of the circulating air is assumed to vary linearly along the collector. To ensure that these assumptions were valid, the collector was cut into a number of 0.1 m sections in the direction of flow. By comparing the numerical results with the experimental data, the model was validated and then used to calculate the temperature profiles of the different elements of the collector, as well as to estimate the impact of certain operational parameters on its thermal performance. Relative percentage error values, between the numerical and the experimental results, of 1.7517%, 1.0750%, 0.8577%, 2.2371%, and 2.3637% for absorber plate temperature, outlet airflow temperature, useful power, thermal, and effective efficiencies, respectively, are recorded. [ABSTRACT FROM AUTHOR]