As a result of recent improvements in engine efficiency, vehicle heating performance has decreased and the demand for auxiliary heat sources is increasing. To help meet this need, we have developed an auxiliary heat system known as the “Hot Gas Heater”. The Hot Gas Heater uses components common to the vehicle air-conditioning system that are not used during winter. However, there are some concerns with this system. In this paper we describe our solutions to these problems. We reduced gas flow noise through multi-stage pressure reduction, and prevented fogging by adding “water retention memory” and “evaporator outlet air temperature control” functions to the system. As a further benefit, we developed a New Accumulator Cycle that moves the cooling cycle accumulator tank to the high-pressure side.