This study was performed to evaluate the need for heating wastewater to enhance treatment efficiency of organic matter (BOD, SS) during cold winter in newly developed Absorbent Biofilter System (ABS) which was established in the Suwon Campus of the Seoul National University. Treatments consisted of non-heating (2000 year) and heating(2001, 2002 year), and sampled data were analyzed during cold winter period as well as post winter period to investigate the influence of heating after winter season. Even the average air temperature showed only 0.4℃ difference between two experimental years, the difference in the average effluent temperature during cold winter period between heating and non-heating experiment was approximately 11℃. The average effluent concentration of organic matter in non-heating treatment exceeded the Korean standards for water quality of discharged effluent in riparian area (BOD and SS 10 mg/L); however, the standards were met in case of heating treatment during both winter and post winter period. Therefore, the need for heating wastewater during cold winter season in ABS was justified. On the other hand, there was no improvement of treatment efficiency in T-N and T-p, but we observed the more activated nitrification as increasing the wastewater temperature. Because the average underground temperature was 5℃ higher than the average air temperature during cold winter period, we recommend that the ABS can be established in the underground rather than on-ground for saving the heating cost.