The indoor thermal comfort labels for the heating system with on-off valve regulation has been proposed by Fanger’s PMV/PPD. Experiments were conducted to investigate the thermal comfort of heating system with on-off valve regulation in point to the living habits and clothing situation of residents in North China. The computational fluid dynamic (CFD) software AIRPAK was adopted in the evaluations. The indoor airflow distribution, PMV of different transient heating process were simulated. The indoor human comfort and changes were analyzed and compared. It was found that the indoor thermal comfort is satisfactory for the heating system with on-off valve regulation.