Eutectic refrigerating unit for refrigerating foodstuffs or other perishable products transported in motor vehicles, intended to be placed inside the insulated load compartment of a vehicle comprising: a plurality of closed hollow elements adapted to contain a eutectic fluid; a plurality of open hollow elements, adapted to let air passing through them, each of the plurality of open hollow elements being associated with and adjacent to at least one of the plurality of closed hollow elements and each of the plurality of closed hollow elements being associated with and adjacent to at least one of the plurality of open hollow elements; at least one part of the closed hollow elements having inside it a tubular circuit adapted to contain a refrigerant gas and let it flowing, the circuit comprising an inlet terminal and an outlet terminal, the inlet and outlet terminals adapted to be connected to an external device for the introduction of a refrigerant gas; a box-shaped enclosure within which the plurality of closed hollow elements and open hollow elements are enclosed, so as to maintain the frigories generated by the eutectic fluid, the box-shaped enclosure being provided with a plurality of inlet slits and a plurality of exit slits; ventilation means associated with said box-shaped enclosure, the ventilation means being controllable by a microprocessor associated with temperature sensing means within said load compartment, in which the ventilation means are arranged to be operated and controlled by the microprocessor so as to draw air from the load compartment into the box-shaped enclosure through the inlet slits to circulate air in the open hollow elements and exhaust air from the box-shaped enclosure to the load compartment through the outlet slits, thereby regulating the temperature in the load compartment. a plurality of closed hollow elements adapted to contain a eutectic fluid; a plurality of open hollow elements, adapted to let air passing through them, each of the plurality of open hollow elements being associated with and adjacent to at least one of the plurality of closed hollow elements and each of the plurality of closed hollow elements being associated with and adjacent to at least one of the plurality of open hollow elements; at least one part of the closed hollow elements having inside it a tubular circuit adapted to contain a refrigerant gas and let it flowing, the circuit comprising an inlet terminal and an outlet terminal, the inlet and outlet terminals adapted to be connected to an external device for the introduction of a refrigerant gas; a box-shaped enclosure within which the plurality of closed hollow elements and open hollow elements are enclosed, so as to maintain the frigories generated by the eutectic fluid, the box-shaped enclosure being provided with a plurality of inlet slits and a plurality of exit slits; ventilation means associated with said box-shaped enclosure, the ventilation means being controllable by a microprocessor associated with temperature sensing means within said load compartment, in which the ventilation means are arranged to be operated and controlled by the microprocessor so as to draw air from the load compartment into the box-shaped enclosure through the inlet slits to circulate air in the open hollow elements and exhaust air from the box-shaped enclosure to the load compartment through the outlet slits, thereby regulating the temperature in the load compartment.