On–off valve systems, commonly used in regenerative thermal oxidizer (RTO) plants, generate, during the opening time, a mass flow rate (MFR) which is constant. On the contrary, rotary valve systems, which are increasingly adopted in RTO plants, are characterized by variable MFR profiles. In this work, the energy requirements of two RTO systems, equipped with on–off or rotary valves, were determined using a home-developed numerical code. Energy performances were evaluated by calculating the thermal efficiency and pressure drop within structured or random packed bed RTO systems, at the same mean MFR. The results demonstrated that thermal efficiency was only moderately influenced by the valve system, and is slightly lower for the RTO with on–off valve. On the other hand, the study revealed that energy requirements of all RTO systems were basically unaffected by cycle duration, allowing valve rotational velocity to be freely set to maximize for other technical requirements. On the contrary, pressure drop was greatly influenced by the valve type and increased as variability in MFR function augmented. Moreover, the type of regenerator, structured or random packed bed, affected differently the total energy requirements (basically pumping energy plus auxiliary fuel). Energy requirements of structured and random regenerators were comparable only when volatile organic compounds concentration was lower than typical values encountered in the industrial practise. In other cases, structured regenerators RTO were more competitive. Finally, structured regenerators are usually the best choice when rotating valve distribution systems are adopted. Copyright © 2007 John Wiley & Sons, Ltd.