An enthalpy exchange element (EEE) is frequently made of papers, and a concern exists on growth of fungus or bacteria. This concern may be eliminated if polymer membrane is used instead of paper. Furthermore, most existing enthalpy exchangers have cross-flow configuration, which yields lower performance than counter-flow one. In this study, a counter-flow enthalpy exchange element was made using PVDF and cellulose composite. Heat and moisture transfer tests were conducted changing the frontal air flow rate from 150 m 3 /h to 350 m 3 /h at both the heating and the cooling condition. Results showed that the temperature efficiencies were approximately the same independent of the weather condition. Humidity efficiencies at the heating condition, however, were higher than those at the cooling condition. Furthermore, the heat transfer coefficients approached the theoretical value as the flow rate increased. In addition, the vapor transmission rates at the heating condition were higher than those at the cooling condition, probably due to the higher humidity efficiency at the heating condition. Future research will be focused on moisture diffusion characteristics of the composite membrane, which requires further measurements of water holdup, equilibrium adsorption curve, etc.