A heating and cooling system is equipped with a fist receiving chamber for receiving a material to be heated and a second receiving chamber for receiving a material to be cooled, having a refrigerant circuit in which a compressor, a gas cooler, a capillary tube, and an evaporator are circularly connected by pipes and in which carbon dioxide is used as a refrigerant. The inside of the first receiving chamber is heated by the gas cooler and the inside of the second receiving chamber is cooled by the evaporator.