Abstract: A non-adiabatic distillation (NAD) process has been developed which combines the required heat transfer and mass transfer required for the separation of a mixture with the mass transfer, resulting in a more reversible, and therefore more energy efficient process. This distillation process, when used in conjunction with ammonia absorption refrigeration systems, allows for feasible and cost-effective production of refrigeration from low-grade waste heat. The primary advantage of the NAD process is its ability to efficiently utilize sensible heat contained in gases resulting from combustion processes. Thermal energy is converted to refrigeration with exhaust gas temperatures as low as 80° C.