This study defined, derived and calculated the efficiency of electrical energy use in electrically heated windows which may be used for improving thermal comfort near glazing. In a cold climate, a warm glass surface is a unique possibility for thermal conditioning. The effects of surface and outdoor temperatures and the U-value of the window on the efficiency of a heated window were analyzed. The calculated results were compared to previously measured ones. The efficiency of a common heated window with a U-value of 1.1 W/m(2) K was about 78% at an outdoor temperature of -10degreesC. The highest efficiency of 89% was calculated for a highly insulated window. Efficiency was proportional to the outdoor temperature and practically independent of the inner surface temperature of the window, the effect of which was less than M. The correlation of the calculated efficiencies shows that efficiency is primarily dependent on the U-value of the unheated window and can be expressed with very good accuracy for engineering purposes by a simple linear equation of the U-value. The results show that heated glazing is an efficient method for thermal conditioning when properly used. (C) 2004 Elsevier B.V. All rights reserved.