States that ice thermal storage systems have often been viewed as a cost problem. When design considerations include more than just the refrigeration plant, significant cost reductions can be realised. Explains how, utilising a low-temperature air distribution design (42degF to 51degF supply air) available with the 34degF to 38degF chilled water from ice storage, the capital cost associated with the refrigeration plant can be offset through savings in the peripheral air and water distribution equipment. Supplies a case study of an office building which presents actual construction dollars for a low-temperature air-distribution design. Makes a comparative analysis with a design using an alternative conventional system. Includes projected operating cost savings of the low-temperature air distribution, ice thermal storage system and discusses benefits outside the mechanical contract which are often ignored.KEYWORDS: Ice storage, air conditioning, costs, designing, air diffusion, case studies, offices, low temperature.