Abstract: A heat distribution panel which utilizes an extruded tubing receptacle having a tube receiving channel for tightly gripping the heat tubing throughout the serpentine course of continuous tubing including the straight and curved or looped ends of the parallel straight runs. The tubing receptacle is an extruded cross section of minimum thickness with a plurality of planar surfaces for heat transfer to thermally conductive heat transfer plates or other thermally conductive materials. Curved end sections or components of the receptacle may be formed utilizing existing bending equipment without effecting the function of the receptacle channel. Sheet metal heat transfer plates may be attached to the essentially planar surfaces of the tubing receptacle with a suitable heat conductive adhesive or adhesive tape.