The concept of the Earth Air Tunneling for air conditioning spaces in winter as well as in summer has been materialized in the building. The conference room and a class room of the building are air conditioned with EAT. It takes in ambient air from a 70 m long tunnel made of hume pipe 4m (0.5 m dia) deep down from the Earth surface. Inside the tunnel, the air exchanges heat with the surrounding. At 4 m depth from the soil surface, the temperature is about 19 degree Celsius on an average through out the year. Because of this, it cools down the room in summer where as it heats up the room in winter.