Thermodynamic irreversibility in thin silicon lm is considered and entropy generation in the lm is predicted. The Boltzmann equation is incorporated to formulate the phonon transport in the lm due to temperature disturbance across the lm edges. Frequency-dependent and frequency-independent phonon transport are introduced to compare the entropy predictions due to both cases. The study is extended to include the e ect of the lm thickness on the entropy generation in the lm. A numerical code is developed using the discrete ordinate method and the predictions are validated with the data presented in our previous study. It is found that entropy generation is higher in the close region of the high temperature lm edge. As the lm thickness increases towards the cold temperature of the lm edge, entropy generation rate becomes gradual. Entropy generation due to the frequency-independent case is higher than that corresponding to the frequency-dependent case. This behavior is attributed to the ballistic phonons, which do not contribute to the lm resistance; therefore, they do not contribute to entropy generation in the lm.