The first law of thermodynamics deals with the property energy and the conservation of energy. The second law introduced in the previous chapter, leads to the definition of a new property called entropy. Entropy is defined in terms of a calculus operation, and no direct physical picture of it can be given. In this chapter, Clausius inequality, which forms the basis for the definition of entropy will be discussed first. It will be followed by the discussion of entropy changes that take place during various processes for different working fluids. Finally, the reversible steady-flow work and the isentropic efficiencies of various engineering devices such as turbine and compressors will be discussed.