The flat-plate solar collector is an important component in solar-thermal systems, and its heat transfer optimization is of great significance in terms of the efficiency of energy utilization. However, most existing flat-plate collectors adopt metallic absorber plates with uniform thickness, which often works against energy conservation. In this paper, to achieve the optimal heat transfer performance, we optimized the thickness distribution of the absorber with the constraint of fixed total material volume employing entransy theory. We first established the correspondence between the collector efficiency and the loss of entransy, and then proposed the constrained extreme-value problem and deduced the optimization criterion, namely a uniform temperature gradient, employing a variational method. Finally, on the basis of the optimization criterion, we carried out numerical simulations, with the results showing remarkable optimization effects. When irradiation, the ambient temperature and the wind speed are 800 W/m 2 , 300 K and 3 m/s, respectively, the collector efficiency is enhanced by 8.8% through optimization, which is equivalent to a copper saving of 30%. We also applied the thickness distribution optimized for wind speed of 3 m/s in heat transfer analysis with different wind speed conditions, and the collector efficiency was remarkably better than that for an absorber with uniform thickness. As a common approach to utilize renewable energy, solar thermal utilization is an important way to conserve energy. The flat-plate solar collector is one of the most widely used key components of solar thermal utilization systems and has been a focus of research on renewable energy, with much research having analyzed and optimized its heat transfer. At present, methods of enhancing the heat transfer performance of flat-plate solar collectors fall into two categories [1][2][3][4][5]: one is raising the collector's effective absorption of irradiation and the other is minimizing the collector's heat loss to the environment. The first category includes optimizing the tilt angle of the collector and adopting a spectrum-selective transmission/absorption coating, while the second includes lowering the temperature of the absorber plate, adopting a transparent cover to induce a greenhouse effect, and adopting high-heat-residence insulation.To analyze theoretically and optimize the heat transfer performance of flat-plate collectors, several scholars [6][7][8][9][10] have applied exergy theory in the analysis of heat transfer for flat-plate collectors from the viewpoint of irreversibility in the heat transfer process. They studied the effects of different parameters on the exergy efficiency of collectors, and then selected better working parameters with higher exergy efficiency to achieve better heat transfer performance. However, most related research has only calculated the exergy efficiency of collectors under different working conditions with such given parameters as inlet/outlet temperatures and mass flow rates, and has not con...