Abstract: A dual heat source high-temperature regenerator to solve problems involved in two types of conventional high-temperature regenerators for carrying out heating by using a dedicated burner as the heat source and by using exhaust gas supplied from outside systems as the heat source; namely, the former type has a problem of higher running costs, and the latter a problem of narrower ranges for capacity control. The dual heat source high-temperature regenerator arranges two inner shells and inside an outer shell to form combustion and exhaust gas flues, respectively. The combustion gas flue has a sideways U shape as a whole. The lower end is equipped with a burner, and the upper end connected to an exhaust duct. The exhaust gas flue 62 has a horizontal, straight shape as a whole. One end is provided with an exhaust gas inlet, and the other end connected to an exhaust duct.