The present invention refers to the technical field of thermodynamic engines, and more specifically to a heat engine that operates with gas in closed loop in differential configuration which is characterized by performing a thermodynamic cycle eight transformations or otherwise explain, it performs two thermodynamic cycles simultaneously, each with four interdependent, additional transformations, two of these transformations isothermal and two adiabatic in mass transfer in phases of adiabatic processing to provide a new performance curve no longer dependent solely on temperature but the mass transfer rate which allows the construction of machines with high yields and low thermal differentials.

An installation for the production of cold and/or heat has a driving and a receiving machine. The driving machine has means for circulating a working fluid G.sub.M, an evaporator E.sub.M, at least one transfer cylinder CT.sub.M that contains a transfer liquid LT in a lower part and the working fluid G.sub.M liquid and/or vapor form above the transfer liquid, a condenser C.sub.M, at least one device BS.sub.M for separating the liquid and vapor phases of the working fluid G.sub.M, and a device for compressing the working fluid G.sub.M to the liquid state. The receiving machine has means for circulating a working fluid G.sub.R, a condenser C.sub.R, at least one device BS.sub.R for compressing or expanding and separating the liquid and vapor phases of the working fluid G.sub.R, optionally a pressure reducer D.sub.R, an evaporator E.sub.R, and at least one transfer cylinder CT.sub.R that contains the transfer liquid LT in a lower portion and the working fluid G.sub.R in liquid and/or vapor form above the transfer liquid; the transfer cylinders CT.sub.R and CT.sub.M are connected by at least one pipe that can be blocked by actuators and in which only the transfer liquid LT can circulate.