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by WILLIAM LOTZ Last year, I was asked to lecture on the topic "What is the best heating system?" I refused, as there is no best heating system, at least none that applies to every situation equally well. Every building, owner, location, etc., has a different solution to the problem. After you've gathered the best available information, all you can do is "pays your money and takes your chances." The best way to come up with a solution is to sort through the following considerations: First cost Operating cost Fuel availability and storage on site Comfort and aesthetics Space available in the building Type of building and its use Owner bias and ability First