Since the natural gas air-conditioning not only increases the base load of the gas company but also decreases the summer peak load of the electricity company, it is considerded as an efficient demand-side management program. This paper suggests the economic evaluation method of the gas air-conditioning program from the perspectives of the participants, the pipeline gas company, the local distribution company, the electricity company, and the total resources. The absorption type gas air-conditioning/space-heating is selected as a case study to illustrate the economic analysis of the natural gas air-conditioning.