In this paper we quantify the major channels by which solar UV energy is transferred to the atmosphere, and determine the UV heating efficiency for the thermosphere. Current knowledge of the solar ultraviolet fluxes, thermospheric chemistry and neutral atmosphere is used in a steady state, interhemispheric solution of the ionospheric continuity, momentum and energy equations. The heating efficiency is found to be a strong function of altitude, and peaks near the altitude of maximum EUV deposition at a value of approximately 50%.