For the efficient utilization of the solar thermal energy to overcome the time gap between to supply and demand, an efficient heat storage technique, especially high density-latent-heat storage system, is necessary. In this study, the performance of a panel type latent heat storage equipment during heat discharging process was analyzed theoretically and experimentally. In order to find out the performance of the system, computer simulation programs were developed by finite difference method. The governing equations were constructed by two dimensional heat conduction model with moving boundary. The results of the experimental and the theoretical analysis were reasonably well agreed. The efficiencies of the double pipe type and the panel type latent heat storage equipment were compared.