Cold-hot towel cabinet

A cold/hot towel cabinet includes case body parts provided with a housing and an inner case body, wherein an insulating layer, a heating part, a cooling sheet and a cooling sheet heat dissipating device provided with air inlets and air outlets, wherein the insulating layer is arranged between the housing and the inner case body; and the air inlets of the heat dissipating device are formed on the backboard of the case body parts, and the air outlets are formed on two sides of the housing. The cold/hot towel cabinet adopts the manner that the cooling sheet is cooled through inletting air from the back part and outletting air from the two sides thereof instead of the conventional manner that the cooling sheet is cooled through inletting and outletting air from the backboard, furthermore, the cooling plate is long enough for achieving good cooling effect, that is, the temperature can be lowered by 7 to 8 DEG C more than that of the prior cold/hot towel cabinet; the cold/hot towel cabinet is heated in a manner tha