The proposed project aims to develop new products for the revaluation of low temperature heat sources through a reversible system of high temperature heat pump and Rankine organic cycle as a measure of energy saving and efficiency. The system must be able to recover waste and renewable heat sources and transform them into useful electricity or heat at higher temperature (up to 140 °C) at convenience. It is a project in cooperation between a technology-based company specialised in the revaluation of industrial waste heat and high temperature pressure volumetric systems (Expander Tech) and a research center specialised in dithermal machines for revaluation of low temperature heat sources and new working fluids with low global warming potential (Universitat Jaume I). The proposed new products constitute a novel measure of energy savings and efficiency for applications in which waste and renewable thermal sources are used, common in the tertiary and industrial sector, consisting of the hybridisation of two systems, demonstrated separately for their respective purposes, in a single system capable of operating in one way or another according to the energy needs of the demanding processes. The first of the systems, which constitute the reversible system, is a Very High Temperature Heat Pump (BCMAT) that allows the recovery of heat from residual or renewable thermal sources at a temperature not usable, for its transformation into thermal energy usable for users (at a higher temperature). Currently its use is being proposed as a measure of saving and reducing the carbon footprint for the industrial sector, so that it can recover waste heat (disused by its low temperature) and transform it into useful heat (up to 140 °C), avoiding the consumption of primary energy and the emission of polluting gases. The second of the systems is a power cycle known as the Rankine Organic Cycle (ORC). These systems are a modification of the traditional Rankine steam cycle widely used for electricity production, but with the particularity of operating efficiently in low-temperature applications. That is why its use has been extended to numerous applications to recover low temperature thermal energy, both industrial and renewable waste in the tertiary sector (solar thermal, biomass or others), and produce electrical energy. These two systems also use the same thermodynamic cycle, but inverted from each other. That is why theoretically its unification in a single cycle is possible if it is possible that the components can operate directly and inversely. This would result in a team that would support the production of high-temperature heat when there was thermal demand and that would recover the heat to produce electricity when there was no such demand. In this sense, the challenge of the project lies in the research of different types of thermodynamic cycles, compressors/expansions and working fluids, in order to achieve a reversible system suitable to the needs of the industrial and tertiary sectors. To carry out the technological development of this new product, the experience of the parties involved in this project is joined to face the main challenges of this technology. In this sense Expander Tech will contribute its practical experience in the development of products for the revaluation of low temperature heat sources, having its own technology in terms of high performance compression/expansion systems. On the other hand, the Universitat Jaume I has extensive experience in the development of heat pumps, waste heat revaluation systems with ORC modules and fluid study.