Thermal sheet is a sheet of thickness nearly equal to the real blanket. It has a tremendous advantage in the field of heating and refrigeration. It has the potential to replace the equipment’s that are used in the heating refrigeration devices based on the conventional concept. Just like the conventional heating and refrigeration system where the different devices are used for the above mention process to carried out but with the help of thermal sheet is a single device can achieve. It can also be used with both high and low-temperature condition and its energy consumption as compared to conventional is highly efficient. This apparatuses that maintained a required thermal condition (T.C) of an object for the duration of time and the circulation of the fluid in the pipe are taking place. It can be configured so that it can be connected to different thermal energy reservoir boxes for producing desired heating and cooling effect. It is fully thermally insulated chamber. It has a pump which is used to transfer the fluid in the second pipe that locked in thermally insulated. Two reservoirs are used to maintain the heat. A cold substance (heat sink) it provides a cooling effect and a hot (heat source) storages box provided heating effect thus the thermal sheet are to maintained at the required temperature, so this process flowed and maintained at low and high temperature for deviation of a time period. In the heat flow from a cold body to a hot body from a hot body to cold body occurs through conduction, convection, radiation is required. Basically, its thermal sheet (T.S) is a structure that it can be used extensively for various purpose and in many application heating and cooling process through the sheet is done based on the heat transfer from into the sheet thus its necessary to make the one side sheet as perfectly conducting as possible. The above all are verified through the experiments cooling characteristics curves and heating characteristics curves of a thermal sheet.