This chapter aims to describe the conceptual design and operating mode of an innovative thermoelectric heating unit (THU) prototype in a heating mode. Firstly, the conceptual design of THU system and improvements are described to investigate the effects of design in the thermal performance. Secondly, the THU prototype was compared with a conventional airconditioning system using the typical economic indicators (investment costs, maintenance costs and operational costs). The results indicate that the overall cost of this project was approximately 84,860 Euros, of which 69.27% of the total investment cost are for the engineering costs. By focused on the investment costs of the THU system, the results reveal that the conventional airconditioning system is economically viable than a THU system. The analysis shows that the design has a direct effect on the costs. The maintenance costs show that THU v1.2 prototype is more economically viable in maintenance than the conventional airconditioning system. Likewise, the operational costs show that THU v1.2 had a more stable thermal behaviour than the conventional airconditioning system. Based on the results, the authors concluded that the THU system could be a viable option for a heating room.