An experimental analysis for parallel connected two identical counter flow Ranque-Hilsch vortex tubes (RHVT) with different nozzle materials and numbers was conducted by using compressed air as a working fluid in this paper. Heating and cooling performance of vortex tube system (circuit) and the results of exergy analysis are researched comprehensively according to different inlet pressure, nozzle numbers, and materials. Nozzles made of polyamide plastic, aluminum, and brass were mounted into the vortex tubes individually for each case of experimental investigation with the numbers of nozzles 2, 3, 4, 5, and 6. The range of operated inlet pressure 150-550 kPa with 50 kPa variation. The ratio of length-diameter (L/D) of each vortex tube in the circuit is 14 and the cold mass fraction is 0.36. Coefficient of performance (COP) values, heating, and cooling capacity of the parallel connected RHVT system were evaluated. Further, an exergy analysis was carried out to evaluate the energy losses and second law efficiency of the vortex tube circuit. The greatest thermal performance was obtained with aluminum-six-nozzle when taking into account all parameters such as temperature difference, COP values, heating and cooling capacity, and exergy analysis.