The　number　and　scale　of　data　centers　(DCs)　in　China　are　constantly　expanding　with　the　advancement　of　networking　and　informatization.　A　large　amount　of　waste　heat　is　dissipated　at　its　end.　If　this　waste　heat　can　be　recovered,　then　achieving　carbon　neutrality　in　DCs　can　be　effectively　accelerated.　At　present,　water　source　heat　pump　(WSHP)　are　widely　used　in　air-cooled　and　liquid-cooled　DCs　of　different　sizes　for　waste　heat　recovery.　This　study　analyzes　the　equipment　type　and　heating　capacity　of　different　brands　of　WSHP　units.　Three　WSHP　heating　systems　are　proposed　according　to　the　different　locations　of　waste　heat　enhancement　(SE,　TDE,　UE).　The　coupling　and　matching　relationship　between　user-side　heat　load　demand,　DC　waste　heat　load,　and　energy　efficiency　of　WSHP　units　under　different　systems　is　also　investigated.　Moreover,　the　law　of　energy　consumption　and　energy　efficiency　changes　is　analyzed.　Thus,　this　study　provides　a　reference　for　the　DC　waste　heat　recovery　system　design　and　equipment　development.　The　results　show　that　the　coupling　matching　relationship　between　user-side　heat　load　demand,　DC　waste　heat　load,　and　heating　COP　of　WSHP　units　is　QN/　QS　=　COP　＇/(COP　＇　-1)　=　phi,　where　phi　ranges　from　1.1962　to　1.3642.　The　heating　COP　of　the　SE　system　is　the　greatest　when　user-side　heat　load　demand　is　between　0　and　120　kW.　The　heating　COP　of　the　TDE　system　is　the　highest　when　the　user-side　heat　load　demand　is　between　1750　and　70000　kW.　Furthermore,　the　heating　COP　of　the　three　WSHP　heating　system　types　is　related　to　unit　brand　when　user-side　heat　load　demand　is　between　120　and　1750　kW.