This study was conducted in order to develop wind-water heating system where frictional heat is creased between the rotor and working fluid when they are rotating in the cylindrical heat generator. The wind-water heating system is composed of rotor, stator, working fluid, motor, inverter and heat generation tank. Instead of wind turbine, we have used an electrical motor of 30㎾ to rotate the rotor in this system. Two working fluids and six levels of rotor rpm were tested to quantify heat amounts generated by the system. Generally, as motor rpm goes up heat amount increases that we have expected. At the same rpm, viscous fluid showed up better performance than the water, generating more heat by 10$^{C}$ difference. The greatest heat amount of 31,500kJ/h was obtained when the system constantly drained out the hot water of at the flow rate of 500ℓ/h. Power consumption rate of the motor was measured by thee phase electric power meter where the largest power consumption rate was 14㎾ when motor rpm was 600 and gained heat was 31,500kJ/h, that indicated total thermal efficiency of the wind power water heating system was 62%.