The greenhouse heating system with heat pump was built for development of simulation model and validation. The computer simulation model for the system to predict temperature of air and soil and moisture content of soil in the greenhouse were developed, and its validity was justified by actual data. From the analysis of experimentally measured data and the simulation output, following results were obtained. 1. The expected values of inside air temperature for the heating system with heat pump were very much close to the experimental values. 2. In the heating system with heat pump, the expected values of day time surface temperature of soil by computer simulation were very much similar to the measured values, but those of night time were higher than the measured value by at most 2.0$^{C}$. 3. The simulation model predicted temperature of greenhouse film as of 1$^{C}$ below than the mean value of ambient air and greenhouse air temperature. 4. Heat loss value of daytime was found to be larger than that of nigh as much as 1.3 to 2.3 times for the heating system with heat pump. 5. In the heating system with heat pump, when the lowest ambient temperature was -8$^{C}$∼-7$^{C}$ the air temperature of greenhouse was 5$^{C}$∼6$^{C}$, thus the heat pump heating system contributed in greenhouse heating by 13$^{C}$.