To provide a highly efficient and compact absorption refrigerating machine with water heated from 60 to 70 degrees Celsius as the heat source. In an absorption refrigerating machine including a regenerator G, condenser C, an absorber A, an evaporator E, an auxiliary regenerator GX and an auxiliary absorber AX, the concentrated solution from G is heated and further concentrated in GX, while the diluted solution from A is cooled in AX, the refrigerant vapor from GX is absorbed. A low temperature heat exchanger XL is provided for heat exchange between the concentrated solution supplied from GX to A, and the diluted solution sent from AX to G, and a high temperature heat exchanger XH is provided for heating the diluted solution leaving from XL and sent to G with the concentrated solution supplied from G to GX.