The aim of the study is to the thermal performance of TAP (Thermosiphoning Air Panel) which is easily applicable to existing building as well as new building. TAP is one of the advantageous means of passive solar system, with a view to reducing the energy consumption of existing and new building. The instantaneous thermal efficency of a thermo siphoning collector depends primarily on the heat loss coefficient of the collector, the effectiveness of heattransfer between the absorber and the air, the average air temperature in the collector, the ambient air temperature, and the transmitted solar radiation. Because the important design variables are interrelated, it is, difficult to determine the effect of design decisions based on intuition. Therefore economical and effective TAP can be used easily, TAP had been designed and analyzed.