In this paper, we deal with the energy and exergy analysis of a fossil plant and ground and air source heat pump building heating system at two different dead-state temperatures. A zone model of a building with natural ventilation is considered and heat is being supplied by condensing boiler. The same zone model is applied for heat pump building heating system. Since energy and exergy demand are key parameters to see which system is efficient at what reference temperature, we did a study on the influence of energy and exergy efficiencies. In this regard, a commercial software package IDA-ICE program is used for calculation of fossil plant heating system, however, there is no inbuilt simulation model for heat pumps in IDA-ICE, different COP (coefficient of performance) curves of the earlier studies of heat pumps are taken into account for the evaluation of the heat pump input and output energy. The outcome of the energy and exergy flow analysis at two different dead-state temperatures revealed that the ground source heat pumps with ambient reference have better performance against all ground reference systems as well as fossil plant (conventional system) and air source heat pumps with ambient reference. (C) 2010 Elsevier Ltd. All rights reserved.