The improvement of energy recovery is mandatory to decrease consumption of fossil fuels and to minimize negative impacts on the environment which originates from large cooling and heating demand. The absorption heat pump technology has a large potential for energy saving in this respect. Absorption heat pump is a means to upgrade waste heat without addition of extra thermal energy. In this study, resorption heat pump for energy recovery has been investigated using methanol-glycerine. The simulated calculation of theoretical thermal efficiency was performed based on the thermodynamic properties of the working fluid over various operating conditions. The thermal efficiency of higher than 0.4 was obtained by raising industrial waste heat, $70{sim}80^{circ}C$, by $40^{circ}C$ in this system.