The goal of this project is to develop an inexpensive flat plate solar water heater panel that would be used in conjunction with a ground source heat pump to increase efficiency of heating buildings or creating hot water for residential or industrial processes. Our solar water panels would be used to pre-heat the water going into a heat pump. This unique coupling of technologies will create a heating system that is more than twice as efficient as a natural gas water heater. Thus, our system will reduce operating costs and promote sustainability. In order to commercialize this panel, we have investigated the design parameters to maximize its efficiency and minimize production cost. Our panel is theoretically three times more efficient than current flat plate designs at transferring incident solar energy into heated water. It also weighs 1/3 as much and costs approximately 1/3 to 1/2 as much as commercial panels. These characteristics suggest that our panel will be commercially competitive and environmentally sustainable.