The second law of thermodynamics is best expressed in terms of a change in the thermodynamic variable known as entropy, which is represented by the symbol S. Entropy, like internal energy, is a state ...The second law of thermodynamics is best expressed in terms of a change in the thermodynamic variable known as entropy, which is represented by the symbol S. Entropy, like internal energy, is a state function. This means that when a system makes a transition from one state into another, the change in entropy ΔS is independent of path and depends only on the thermodynamic variables of the two states.