The entropy balance relation for the Burnett equations is constructed from two points of origin: from classical thermodynamic theory usidg Gibbs equation and the continuum conservation relations for mass, momentum and energy; and from kinetic theory using Boltzmann's Htheorem in conjunction with the Chapman-Enskog expansion. In both cases it is found that the irreversible entropy production is not positive semi-definite, in violation of h e second law of thermodynamics. This finding may account
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