With the rapid changing environment and atmospheric effect, the air conditioning of the moving vehicle has become a necessity. In the same time consumers are incapable to bear the increasing operating cost of the vehicles due to continuous raise in fuel prices, component costs and maintenance costs associated with vehicles. More recently, several new philosophies for manufacturing improvement have been developed and implemented in various sectors, be it manufacturing, service or other. Keep in mind in this paper, an exploration has been done to research the possibility of waste heat recovery and its subsequent utilization in air conditioning system of a vehicle without increasing the component cost, weight, number of component and bring improvement in vehicle by making luxurious.