Abstract: A heat absorption conversion system which, as a single- or multistage system for providing heat and/or refrigeration, has at least one absorber and/or resorber constructed as an absorption heat exchanger. Loads per unit area for mass transfer and heat exchange and the heat transfer coefficient resulting therefrom in the absorber and/or resorber are set to a value as high as possible. To achieve this performance, the heat absorption conversion system has at least one cooled (i.e. nonadiabotic) absorption heat exchanger as the absorber and/or resorber with, as additional components, at least one solution cooler and a pump. These components, together with the absorption heat exchanger, a connection line and a control valve, form a recirculation circuit. This heat absorption conversion system operates even at low heat input temperatures or decreased refrigeration temperatures or elevated cooling medium temperatures.