Abstract: An energy efficient cabinet toe kick vent is energy efficient, and provides HVAC ductwork for under-cabinet use wherein the ductwork enters a cabinet cavity and extends to the face of a toe-kick register. The ductwork has an inlet portion, a central body portion, and an outlet portion. The inlet portion is a round tubular member adapted for connection to an existing tubular ductwork. The outlet portion is a generally rectangular opening. The central body portion has two side walls, a top wall, and a bottom wall having an opening to receive the round tubular member. The exiting air is at a 90 degree offset from the incoming air. The bottom wall of the central body portion is at floor level, and the top wall is at a height below that of the lowermost edge of a typical base cabinet.