This paper introduces a mathematical model of a boiler room to research its thermal efficiency. The model is regarded as an open thermodynamic system exchanging mass, energy, and heat with the atmosphere. On those grounds, the energy and energy balance were Calculated. Here I show several possibilities concerning how this model may be applied. Test results of the coefficient of thermal efficiency were compared to a real object, i.e. a steam boiler room of the Provincial Hospital in Wloclawek (Poland). The tests were carried out for 18 months. The results obtained in the boiler room were used for verification of the mathematical model. (c) 2008 Elsevier Ltd. All rights reserved.