Abstract
The variety of experimental behavior found in thermoelectricity at low temperatures provides an incentive for extending the theoretical treatment. In the past, irreversible thermodynamics has been used to provide a satisfactory derivation of the Thomson relations. It appears that what one might call a general "primary equation" of thermoelectricity can be derived from irreversible thermodynamics, and that this should be of direct use in kinetic discussions. The form of the equation suggests that an even more direct approach to the thermoelectric problem should be possible.