For the purpose of evaluating the eco-efficiency(EE) on surplus heat generated from industrial process, techniques of life cycle assessment are adopted in this study. Because it can be indicated both environmental impacts and economic benefits, EE is well known as a useful tool for symbiosis network on the sustainable development of new projects and businesses. To evaluate environmental impacts, the categories were divided into two areas of resource depletion and global warming potential. It can be seen that environmental impact increased a little but much higher economic benefit on the company, environmental performance and economic value were improved on the apartment by the district heating, respectively. In result, eco-industrial park(EIP) project on surplus heat should be found sustainable new business because the EE was in the area of fully positively eco-efficiency and, moreover resource depletion was taken place than the reduction of greenhouse gas.