A heating and cooling device is disclosed comprising at least one integral low voltage heating and cooling source and an efficient flexible heat distribution means having a thermal conductivity of from 375 to 4000 W/mK for distributing the heat and cool across a surface. Further aspects include thermal interface compounds to provide full thermal contact as well as the use of a phase change material to provide a long lasting heating and/or cooling effect without the use of external electrical input. Preferred applications include automotive and furniture seating heating and cooling, along with outdoor garments having distributed heating and cooling effects.