A machine for simultaneously making a first liquid or semi-liquid product and a second liquid or semi-liquid product, comprises: a first container (2a) for containing a liquid or semi-liquid base product a first stirrer (4a) operating on the first container (2a) for mixing the liquid or semi-liquid base product a second container (2b) for containing a liquid or semiliquid base product a second stirrer (4b) operating on the second container (2b) for mixing the liquid or semi-liquid base product a thermodynamic heat treatment system (10) comprising a circuit filled with a heat exchanger fluid, a compressor (7) operating in the circuit on the heat exchanger fluid, a first heat exchanger (S1), affected by the heat exchanger fluid and associated with the first container (2a) to exchange heat with the first container (2a), a second heat exchanger (S2) affected by the heat exchanger fluid and associated with the second container (2b) to exchange heat with the second container (2b), a third heat exchanger (S3) affected by the heat exchanger fluid, and a lamination unit (30) operating on the heat exchanger fluid along the circuit first means (M1) for adjusting the flow rate of the heat exchanger fluid along a first branch affected by the first heat exchanger (S1) configured to allow adjustment of the thermal power exchanged by the first heat exchanger (S1) second means (M2) for adjusting the flow rate of the heat exchanger fluid along a second branch affected by the second heat exchanger (S2) configured to allow adjustment of the thermal power exchanged by the second heat exchanger (S2) at least one sensor (20), configured to measure an operating parameter of the machine and a control unit (6), configured to control the first adjusting means (M1) and the second adjusting means (M2) as a function of the measured operating parameter of the machine.