Finally, we emphasize a fact already implicitly mentioned, namely, that no physical significance can be directly given to flow of heat, and there are no operations for measuring it. All we can measure are temperature distributions and rates of rise of temperature. As at present defined, a heat current is a pure invention, without physical reality, for any determined heat flow may always be modified by the addition of a solenoidal vector, with change in no measurable quantity. If someone states that throughout all space there is a uniform heat current of 10^6 cal./cm.^2 sec. in the direction of Polaris, no disproof can be given, for such a stream is solenoidal, and as much heat flows out of every closed surface in unit time as flows in. Such a solenoidal flow is meaningless in terms of operations; we could give meaning to such a flow only in terms of some slight modification of the solenoidal condition introduced by the measuring instrument. In all ordinary conditions the flow of heat given by the simple relation q = k Grad t corresponds exactly to what our atomic pictures lead to expect in those cases where the details of the picture can be worked out. But there may be cases where it is advantageous to supplement the ordinary heat flow (= k Grad t) by the pure fiction of a solenoidal flow, because in this way it may be possible to account for new phenomena which appear when the solenoidal conditions are slightly departed from. Thus if in a conductor at uniform temperature carrying a steady electric current we say that a heat current is also flowing proportional to the electric current and therefore solenoidal, we may provide the possibility for a simple correlation of phenomena found under those more complicated conditions when an electric current flows in a conductor of non-uniform temperature in a magnetic field. If it should turn out that the heat current is _uniquely_ determined by considerations of this character, then we have taken the first step away from the pure formalism which this sort of thing otherwise is in the direction of giving physical reality to the invention of "heat current." There are other interesting questions of a fundamental thermodynamic character, such for example, as whether the entropy concept has any general significance apart from the scale of our measuring instruments, and what is the operational significance of applying thermodynamic concepts to radiation, but we shall not consider these questions here. ELECTRICAL CONCEPTS