Abstract
It is shown that SX, the partial molal entropy of electrons in material X, is given by SX=FαX, where F is Faraday's constant and αX the absolute thermoelectric power of X. This result depends on three propositions. (1) The Kelvin relations are valid for all thermoelectric materials. (2) Under isothermal conditions, the Peltier effect is truly reversible. (3) For a degenerate free-electron Fermi gas, the thermoelectric power is proportional to the entropy.

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