Fuel cells supply electric power and heat at work, and their exhaust gas is comparatively clear. So they are in the limelight as one of the co-generation systems which behave friendly with the environment. Fuel cells discharge both steam and hot water. Accordingly, if we combine absorption heat pump driven by waste heat with fuel cells, we can construct an advanced energy conserving system. The purpose of this study is the objective for evaluating the possibilities of effectively utilizing waste heat of fuel cells as a heat source for the single and double effect absorption systems. Simulation studies on single and double effect absorption have been performed for water/lithium-bromide pair. The effectiveness of introducing a waste heat source of fuel cells is demonstrated. The result of this study showed that total efficiency was about 85% at rated operation and about 75% at 75% load operation. Absorption cycle moved to more strong concentration when fuel cell operated at 75% load.