A heat distribution panel which utilizes an extruded tubing receptacle having a tube receiving channel for tightly gripping the heat tubing throughout the serpentine course of continuous tubing including the straight and curved or looped ends of the parallel straight runs. The tubing receptacle is an extruded cross section of minimum thickness with a plurality of planar surfaces for heat transfer to thermally conductive heat transfer plates or other thermally conductive materials. Curved end sections or components of the receptacle may be formed utilizing existing bending equipment without effecting the function of the receptacle channel. Sheet metal heat transfer plates may be attached to the essentially planar surfaces of the tubing receptacle with a suitable heat conductive adhesive or adhesive tape. The sheet metal plates may be attached either directly to the bottom face of the tube receptacle or sheet metal plates having angled edge portions may be adhered to side surfaces of the receptacle so as to extend heat transfer plate portions outwardly therefrom. Alternatively the flat surface areas of the tube receptacle may be used for attachment to any flat thermally conductive surface with a variety of mechanical fasteners.