Abstract: The winter tanning tent is a structure that comprises a shell, a frame, and a floor panel. The frame is a structure upon which the shell is mounted such that a protected interior space is created. The shell is substantially formed from a transparent material such that sunlight will pass through the shell into the interior space formed by the shell thereby heating the interior space. The frame is mounted on a floor panel such that a person standing within the interior space is protected from the supporting surface upon which the winter tanning tent is placed. The floor panel comprises a plate like structure that is placed on the supporting surface. The purpose of the winter tanning tent is to create a space warmed by solar energy that can be used for sunbathing purposes on uncomfortably cool days.