Floor heating/cooling system with sandwich insulation panel made from expanded polystyrene, sintered with graphite, bonded to a rubber-based sheathing. A ‘tacker clip system‘ is used to secure the tubing and multiple centre-to-centre spacing options provides versatility to individual requirements. Surface temperature corresponds to health and bodily requirements, respecting the maximum limit of 29 °C. Suitable for laying a floor with a maximum thermal resistance of 0.15 mK/W. Once all the components specified below have been installed in the concrete and masonry floor (the normalised impact sound pressure level (Ln) of which must be measured in a laboratory according to UNI EN ISO 140-6) the system must have an impact sound improvement index (ΔLw) greater than or equal to 37dB according to UNI EN ISO 717-2 - for samples of category II with a load created by sand and cement screed with a density equal to ~2000 kg/m3 and a thickness of 45 mm above the tubing.