An absorption refrigerating/heating apparatus in which a refrigerant vapor generated in the evaporator (1) is absorbed to produce absorption heat by the absorbent in an absorber (2). There are first tube for chilled water in the evaporator, a second tube for cooling water in the absorber, a third tube in an indoor unit (15), and a forth tube in a sensible heat exchanger. The first tube and the second tube are respectively connected to the third tube and the fourth tube in a cooling operation, while to the fourth tube and the third tube respectively in a heating operation.