Abstract: Set out herein is a solar heating panel adapted to exchange solar heat with fluids, the panel including a translucent upper surface covering the top of a rectangular enclosure, the enclosure further supporting on stand-offs a heat exchange panel. The heat exchange panel is provided with a plurality of tubular segments attached to the exposed surface thereof by which the solar rays received in the panel are reflected repeatedly until absorbed. It is contemplated to convey fluid around the tubular segments, the fluid thus exchanging heat therewith.