We study a quantum heat engine with a working substance as a two level single spin-1/2rnsystem immersed in a magnetic eld region. Work is produced when the spin-1/2 systemrnis being carried from high magnetic eld region to a low magnetic eld region. Heat isrntransfered when the occupation probabilities of the spin-1/2 system is changed while thernenergy level remains the same due to constant magnetic eld. We have found that therne ciency of the engine at quasi-static limit is equal to the Carnot e ciency. We have alsornfound that the e ciency at maximum power of our model heat engine is equal to that ofrnthe Curzon-Ahlborn e ciency