NOVELTY - A cooling/heating system (10) comprises thermal transfer and power generation device (12). The device contains two thermally conductive substrates, thermal blocking layer, and two electrodes. The two substrates are opposite to one another. A top surface of bottom thermally conductive substrate is flat. The thermal blocking layer is between two thermally conductive substrates. The electrodes are separated from one another between two thermally conductive substrates to define tunneling path.    USE - The system is used as, e.g. refrigeration, air conditioning, electronics cooling, industrial temperature control, heat recovery, and power generation system used for generating power.    ADVANTAGE - The thermal transfer device does not relies on refrigeration cycles, higher efficiencies, high cooling density, higher reliability, reduced size and weight, reduced noise, and environmentally friendly.    DETAILED DESCRIPTION - The top electrode is on thermal blocking layer. The bottom electrode is on bottom thermally conductive substrate. The system includes patterned electrical barrier on top and/or bottom thermally conductive substrate, wafer bondable layer, diffusible bonding layer, and direct bondable metal layer. The patterned electrical barrier comprises a support posts to prevent bowing of top or bottom electrode due to a pressure differential from inside to outside of the device, or thermal stresses due to coefficient of thermal expansion. The wafer bondable layer is bondable to the thermal blocking layer, or to a layer disposed on the thermal blocking layer. The wafer bondable layer comprises a diffusible bonding layer, a direct bondable metal layer, a solderable layer, or a eutectic layer disposed on the patterned electrical barrier. The diffusible bonding layer is disposed on an electrical barrier layer between the thermally conductive substrates on the top thermally conductive substrate, and/or the bottom thermally conductive substrate. The solderable layer is disposed on an electrical barrier layer between the conductive substrates. The thermal blocking layer has a coefficient of thermal expansion equivalent to the coefficient of thermal expansion of the top and bottom electrodes. The thermal blocking layer comprises via(s). The electrical feed comprises a metal layer. The two electrodes comprise a patterned metal layer. The system includes reflective coating, trenches disposed within the thermal blocking layer, refrigeration system, microelectronic system, thermal energy to electrical energy conversion system, and thermal blocking layer. The introduction of current flow between the conductive substrates enables heat transfer between the conductive substrates via a flow of electrons through the tunneling path. INDEPENDENT CLAIMS are included for    (1) thermo tunneling-based thermal transfer device; and    (2) heating/cooling method.    DESCRIPTION OF DRAWING(S) - The figure shows diagrammatical illustration of the cooling/heating system.    Cooling/heating system (10)    Thermal transfer and power generation device (12)    Object (14)    Heat sink (16)    Fins (18)    Gap (26)