Factory-level data from 23 provinces and some national statistical data in cement manufacturing industry and socio-economies in 2012 are used to analyze the spatial distribution of exergy use for China’s cement manufacturing industry by the Extended Exergy Accounting method. This method takes full account of the inclusion of energy and raw material supply and other external factors(capital, labor and environment) into a comprehensive resource cost assessment. The extended exergy consumption and its intensity quantitatively at the provincial levels of cement production were calculated and then the agglomeration level of exergy use at the regional level was also evaluated. Based on this analysis, their spatial difference in size and efficiency of exergy use at the provincial level were identified. Moreover, their regional characteristics were revealed. Some important results could be drawn as follows. First, the invisible social cost accounted for 1/10 of the total exergy use in cement manufacturing industry, while the energy element shared about 9/10. Second, the gross distribution of exergy use in China’s cement manufacturing industry was mainly concentrated in the eastern region like Anhui and Shandong provinces, and in the western region like Sichuan province. In terms of exergy use, the coal and electricity were the highest of energy costs in the eastern region, whereas the cost of capital, labor and external environmental factors highlighted the invisible social cost for cement production in the central and western regions to some extent. Third, the efficiency distribution of exergy use in China’s cement manufacturing industry illustrated an incremental feature from west to east, especially for the energy, labor and capital efficiencies. An evaluation on the environmental efficiency indicated that provinces or regions like Tibet, Xinjiang, Inner Mongolia and Shanxi have undertaken much higher environmental costs. Fourth, the 23 provinces could be classified into eight groups by the Euclidean distance model using the gross and efficiency results of exergy use. Fifth, the high industry concentration degree is the main driving factor of exergy efficiency improvement for cement manufacturing industry in China. Factory-level data from 23 provinces and some national statistical data in cement manufacturing industry and socio-economies in 2012 are used to analyze the spatial distribution of exergy use for China’s cement manufacturing industry by the Extended Exergy Accounting method. This method takes full account of the inclusion of energy and raw material supply and other external factors (capital, labor and environment) into a comprehensive resource cost assessment. The extended exergy consumption and its intensity quantitatively at the provincial levels of cement production were calculated and then the agglomeration level of exergy use at the regional level was also evaluated. Based on this analysis, their spatial difference in size and efficiency of exergy use at the provincial level were identified. Some important results could be drawn as follows. First, the invisible social cost accounted for 1/10 of the total exergy use in cement m anufacturing industry, while the energy element shared about 9/10. Second, the gross distribution of exergy use in China’s cement manufacturing industry was mainly concentrated in the eastern region like Anhui and Shandong provinces, and in the western region like Sichuan province. of exergy use, the coal and electricity were the highest of energy costs in the eastern region, while the cost of capital, labor and external environmental factors highlighted the invisible social cost for cement production in the central and western regions to some extent. Third, the efficiency distribution of exergy use in China’s cement manufacturing industry illustrated an incremental feature from west to east, especially for the energy, labor and capital efficiencies. An evaluation on the environmental efficiency indicated that provinces or regions like Tibet, Xinjiang, Inner Mongolia and Shanxi have a much higher environmental costs. Fourth, the 23 provinces could be classifiedeight groups by the Euclidean distance model using the gross and efficiency results of exergy use. Fifth, the high industry concentration degree is the main driving factor of exergy efficiency improvement for cement manufacturing industry in China.