Building integrated photovoltaic thermal (BIPVT) system has been designed to produce both electricity and hot water and later integrated to building. The hot water is produced at the useful temperatures for the applications in Malaysia such as building integrated heating system and domestic hot water system as well as many industrial including agricultural and commercial applications. The photovoltaic thermal (PVT) system comprises of a high efficiency multicrystal photovoltaic (PV) module and spiral flow absorber for BIPVT application, have been performed and investigated. In this study, it was assumed that the absorber was attached underneath the flat plate single glazing sheet of polycrystalline silicon PV module and water has been used as a heat transfer medium in absorber. Performances analysis of BIPVT system based on energy and exergy analyses. It was based on efficiencies including energy and exergy, and exergetic improvement potential (IP) based on the metrological condition of Malaysia has been carried out. Results show that the hourly variation for BIPVT system, the PVT energy efficiency of 55-62% is higher than the PVT exergy efficiency of 12-14%. The improvement potential increases with increasing solar radiation, it is between 98 and 404 W. On the other hand, BIPVT system was produced primary-energy saving efficiency from about 73% to 81%. (C) 2013 Elsevier Ltd. All rights reserved.