The calculation methods of heat pump energy-use efficiency are discussed and two energy efficiency calcu-lation methods of the heat pump upgrading system are analyzed. With heat-energy efficiency and exergy efficiency as evaluation indexes,energy analysis and exergy analysis are conducted on the energy using-process of two low tem-perature heating systems which are the heat pump upgrading system and boiler upgrading system. The calculation re-sults show that the heat-energy efficiency of heat pump upgrading system is lower than that of boiler upgrading system,while the exergy efficiency of the former is higher than that of the latter. When the water supply temperature of low temperature heat source is high enough for it to be used directly for heating,its heat energy or exergy should be included in supply energy or supply exergy as a cost to calculate the energy-use efficiency of heat pump upgrading system.