An absorption cold or hot water generating machine is driven by a high-temperature exhaust gas discharged from an external apparatus such as a gas turbine. The absorption cold or hot water generating machine includes an exhaust gas path for introducing a high-temperature exhaust gas serving as a heat source into a high-temperature generator, and then an exhaust heat recovery generator. A low-temperature generator comprises a liquid film-type generator in which solution is sprayed on a heat transfer tube bank, and refrigerant vapor generated in the exhaust heat recovery generator is led to a heat transfer tube bank of the low-temperature generator.