Spray dryers are commonly operated at a high temperature (>100°C), which becomes an obstacle for heat-sensitive materials. In this study, a refrigeration system that uses evaporator as dehumidifier and that recovers the heat released from the first condenser to preheat the drying air was utilised to reduce the drying temperature. Results showed that the degradation of vitamin A (measured with the high performance liquid chromatography method) in tomato increased significantly when the drying air temperature increased from 90°C to 120°C, and it cannot be controlled at a temperature higher than 120°C. At an air flow rate of 450 lpm, the drying capacity at a drying air temperature of 60°C (with refrigeration, humidity ratio of 0.005 [kg H2O / kg dry air]) is equal to the drying capacity at a drying air temperature of 120°C (without refrigeration, humidity ratio of 0.021 [kg H2O / kg dry air]). The drying capacity at a drying air temperature of 90°C (with refrigeration) even becomes 1.5 times the drying capacity at a drying air temperature of 120°C (without refrigeration). The combination of a spray dryer system with a refrigeration system (double condenser) is therefore beneficial for drying heat-sensitive materials, such as vitamin A.