In this paper, the aerobic treatment of the organic fraction of Solid Urban Waste, performed in a biocell plant with the possibility of recovering heat for civil or industrial needs, was examined from the economical point of view. Using a thermodynamic theoretical model, an evaluation of the thermal recoverable energy from the biological process of waste treatment and a proposal for a real plant were done. A compression heat pump is utilized for the production of sanitary hot water. The entire process is optimized on a fraction of the entire mass of waste treated in a existing plant in Umbria necessary to cover the thermal requirements of the buildings around the plant. The most significant physical and economical results and the layout of the plant are represented and discussed.