  Low temperature heating panel systems offer distinctive advantages in terms
of thermal comfort and energy consumption, allowing work with low exergy
sources. The purpose of this paper is to compare floor, wall, ceiling, and
floor-ceiling panel heating systems in terms of energy, exergy and CO2
emissions. Simulation results for each of the analyzed panel system are given
by its energy (the consumption of gas for heating, electricity for pumps and
primary energy) and exergy consumption, the price of heating, and its carbon
dioxide emission. Then, the values of the air temperatures of rooms are
investigated and that of the surrounding walls and floors. It is found that the
floor-ceiling heating system has the lowest energy, exergy, CO2 emissions,
operating costs, and uses boiler of the lowest power. The worst system by all
these parameters is the classical ceiling heating
