The cooling load in winter season is significant in many commercial buildings and hotels because of the usage of office equipments and the high efficiency of wall insulation. The development of a multi-heat pump that can cover heating and cooling simultaneously for each indoor unit is required. In this study, a 4-room simultaneous heating and cooling heat pump system was designed and its performance was measured at each operating mode. The system used R-410A and adopted variable speed compressor. The problems on the designed system were analyzed and defined. In addition, the solutions of the problems were suggested to improve system efficiency and to obtain the stable operation.