This paper summarizes the main results of our study carried out under the priority-area research “Energy Conversion and Utilization with High Efficiency” supported by the grant-in-aid of scientific research from the Ministry of Education, Science and Culture of Japan. In the research we focused on applications of solar energy utilization for industrial drying systems. In this paper a new concept of a closed drying system with superheated steam provided from a temperature boosting type heat pump (absorption type heat transformer) was proposed. The heat transformer is driven directly by heat from a solar collector. The performance for different three drying periods and a number of factors affecting it were predicted by a computer simulation. Furthermore the heat and mass transfer characteristics of water evaporation into superheated steam stream by radiative and convective heating were indicated experimentally. It was concluded that the system would be useful for industries where high temperature (over 100°C) drying is required.