During my analysis I examined a regulable flexible consumer from technical and economical point of view. My primary goal was determining, whether the flexible consumer’s participation in the ancillary services is profitable in the given market- and technical conditions. To do so, first it was necessary to examine the conditions for the establishment of the consumer. The regulable consumer that I have chosen is a high voltage electrode boiler that connects to the district heating system with the amount of heat produced by it. Therefore, it was necessary to examine the heat demand of the district heating system and determine what compromises does it take to be able to work together with the other heat generating units, especially the gas engines that are controlled with the electric boiler as one unit. Then I examined the implementation of the electric side too and after that I could put together a preliminary investment cost for the project. Finally, I looked at what revenues and expanses might be generated from the participation in the ancillary services and whether the investment would be worthwhile.