The present invention is directed to a drying system for all seasons with a heat pump unit. More specifically, in the drying system, to compress the refrigerant flowing into the refrigerant is discharged from the compressor and the compressor of the high-temperature high-pressure refrigerant gas discharged to the heat of the refrigerant flowing in the first circulation line can be introduced through a separate condenser discharged, the refrigerant discharged from the expansion valve and the expansion valve to be discharged refrigerant flows from the condenser inlet, and the second is the heat exchange with the circulating refrigerant flowing through the separate discharge line to absorb the heat of the second cycle may heat pump unit having a first evaporator The hot water tank to be heated is stored therein, to the inlet of the first water circulating in the hot water tank is discharged from the condenser a first pipe connecting the condenser and the hot water tank to heat the water by the first water circulating, heated in the first heat exchanger and a second tube and a pump for supplying the power for the first circulating the circulating water flowing into the water circulating in the condenser a first circulating line Cold water tank in which water is stored therein, by introducing a second circulating water discharged from the first evaporator to the cold water tank, the third pipe connecting the first evaporator and the cold water tank to cool the cold water by a second water circulation, cold water and having a fourth tube and dispensing pump for supplying power for a second circulating the circulating water flowing into the second heat exchanger to the first circulating water evaporator second circulating line Drying the material to be dried is wet steam flows in the forward direction, having a cold water coil is stored in the cold water flows into the cold water tank and configured to cool the wet steam by the cooling part and the cooling water the buoy i
