An energy conversion cell for converting electric power into heat. The cell includes a non-conductive housing formed of spaced, preferably glass outer plates sealed along common perimeters thereof to define a closed interior volume or chamber. At least two catalytic plates are held spaced apart in the interior volume, preferably separated by a dielectric plate. The catalytic plates are preferably formed of very thin palladium plate material. A gas passage in gas communication with the interior volume is connectable to a source of pressurized hydrogen (H.sub.2) or deuterium (D.sub.2) gas deliverable into said interior volume. A high voltage a.c. electric power source is connectable through a high voltage step-up transformer between each of the catalytic plates whereby, when a.c. electric current flows through the catalytic plates and across the dielectric plate, the interior volume, being filled with hydrogen or deuterium gas, heat is produced within the interior volume for external use.
