This paper concerns the study of absorption refrigeration and heat pump cycle to use sewage. Simulation analysis on the double-effect absorption refrigeration cycle with parallel and two-stage heat pump cycle has been performed. The working fluid is Lithium Bromide and water solution. The absorption refrigeration cycle use sewage as a cooling water for the absorber and condenser, and absorption refrigeration cycle does that as a chilled water for the evaporator of the first stage cycle. And the two-stage cycle consists of coupling double-effect with parallel and single effect cycle so that the first stage absorber and condenser produces heating water to evaporate refrigerant in the evaporator of the second stage. The effects of operating variables such as a absorber temperature on the coefficient of performance have been studied for absorption refrigeration and heat pump cycle.