A control volume formulation for the solution of a set of two-way coupled heat and diffusive moisture transfer equations with an infrared source term is presented in three dimensions. The solution procedure developed uses a fully implicit time stepping scheme for the solution of the coupled set of equations and is applied to study the infrared drying of potato using two different drying systems. The maximum deviation between experimental and simulation results were 9.0°C in temperature for potato drying, and 10% (d.b.) for moisture predictions. The overall predictions agreed well with the available experimental data from the two systems and show a good potential for application in infrared drying of food grains and biomaterials.