Abstract: A solar heating system including a large number of nested thin wall cylindrical collector-convertors disposed in vertical positions and housed within an insulated housing having a window therein to allow light rays from the sun to strike the collectors at any of different angles regardless of the latitude or altitude of the sun. Ultraviolet and other shorter wave length rays are converted into heat upon striking the inner surfaces of the collectors to heat the walls thereof, and infra-red and other longer wave length rays are absorbed by coatings on the collectors to likewise heat the walls thereof. Those rays which are reflected strike the opposite collector wall surfaces to again be converted to heat. The collectors are of such length as to enable multiple reflections under practically all conditions.