Ideal comfort diffusers are used in air distribution with purpose of heating and cooling in wide spaces such as supermarkets, factories, theathers, cinemas, concert halls, meeting halls, gymnasiums, indoor pools and exhibition halls where the ceiling height is between 4 - 15 mt. Ideal comfort diffusers have one air inlet neck, internal and external surfaces and also there are openings around its circumference and underside for blowing the air. These openings can be adjusted with a mechanism which can move circularly around the center. Due to this mechanism; in summer, cold air is blown horizontally by opening the lateral holes ; and in winter, hot air is blown fast and effectively to the floor with a vertical angle by closing lateral holes and opening bottom holes. Blade adjustment can be made manually or by servo motor.