According to some future Danish energy scenarios, biomass will become one of the two main pillars of the future energy system accompanied by wind power. The biomass can be used for generating heat and electricity, and as a transportation fuel in a future energy system according to the scenarios. This article compares the value of using biomass as a heat source and for electricity generation in a 100% renewable energy system context. The comparison is done by assuming an incremental decrease in the biomass available for the electricity and heat sector, respectively. The assumed scenarios for the decrease of biomass are made by use of an hourly energy system analysis model, EnergyPLAN. The results are shown in terms of system configuration, biomass fuel efficiency, system cost, and impacts on the export of electricity. It is concluded that the reduction of biomass in the heat sector is better than the alternative reduction in the electricity sector in every aspects except biomass fuel efficiency.