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With the growth of energy-efficient building sector, ventilation systems are becoming increasingly important not only of fresh air supply but also in terms of energy consumption. The aim of this paper is to describe and analyse the operation of an air handling unit (AHU) with a heat pump using energy and exergy analyses under the variable environmental temperature (from –30 °C to 10 °C). The application of selected methods is illustrated in a case study of an AHU using environmental temperatures of Vilnius city during heating season (from the beginning of October to the end of April). An analytical method for determining distribution of the environmental (outdoor air) temperature is used. Energy and exergy analyses showed periods when the highest amounts of energy and exergy were consumed and the greatest exergy losses occurred. This allowed to reveal the component of the system with the highest exergy losses – the heat pump evaporator. Therefore, further research is needed for its design and application. At the end of the article, the seasonal indicators of the AHU with heat pump operation were calculated: coefficient of performance and exergy efficiency. The presented research procedure could be applied to the analysis of other energy systems and processes in them. [ABSTRACT FROM AUTHOR]