A nonequilibrium distributed parameter model for rotary drying and cooling processes described by a set of partial differitial equations with nonlinear algebraic constraints is developed in this work. These equations arise from the multi–phase heat and mass balances on a typical rotary dryer. A computational algorithm is devekped by employing a polynonial approximation ( orthogonal collocation) with a glotal splinc technique leading to a differential–algebraic equation ( DAE) system. The numerical solution is carried out by using a standard DAE solver.