Abstract
Thermodynamic analysis of water-to-water heat pump system based on the first and second law of thermodynamics is carried out in this study. This analysis shows the distribution of irreversibilities throughout the system components and informs us of a potential improvements with the temperature condition changes. Source water temperature($T_A$), utilization water temperature($T_D$) and temperature differences (${\Delta}T_{AB}$, ${\Delta}T_{CD}$) are important factors to affect system performances such as component irreversibilities, exergetic efficiency and COPH. Advantages and disadvantages with these factors are discussed. Second law optimization phenomena with $T_A$ and ${\Delta}T_{AB}$ are also indicated.