The utility model relates to a heating system, especially an absorption formula heating system for boats and ships. Including sea water pump, high temperature flue gas inlet pipe, high -temperature exhaust gas outlet pipe, heating coil, heating chamber, evaporimeter, absorber, fresh water pump, heating water outlet pipe A, heating water inlet pipe A, solution heat exchanger, cylinder liner coolant outlet pipe, cylinder liner cooling water inlet pipe, heat pump set generator, condenser, choke valve, heating water outlet pipe B, heating water inlet pipe B, the sea water pump pass through the pipeline and be connected with the heating chamber, the heating chamber pass through the pipeline and be connected with the evaporimeter, the evaporimeter pass through the pipeline and be connected with the absorber, the heat pump set generator pass through the pipeline and be connected with the condenser, evaporimeter and condenser between be equipped with the choke valve. Beneficial effect: compact structure, strong adaptability, easy to maintain can effectively solve the demand that large vessel heated winter, and the operation cost is low, and the energy saving has higher spreading value.