(C o m m u n icated b y P ro f. A . V. H ill, F .R .S .-R e c e iv e d A u g u s t 3, 1928.) ^From th e D epartm ent of Physiology an d B iochem istry, U n iv ersity College, L ondon.) It is the purpose of the present discussion to show, upon the basis of thermo dynamic data obtained within the last four or five years, that the free energy of glycogen-lactic acid breakdown in muscle is considerably greater than the heat of reaction, about one and one-half to two times. It is the intention to outline merely the orders of magnitude of the various quantities involved in the evaluation of this difference. This evaluation, as will be shown, need not depend upon a knowledge of the actual heat of reaction, which is still in dispute, varying between Meyerhof's value of -180 cal. and Slater's value of -235 cal. It will depend, rather, upon the specific heat differences, or ultimately, molecular structure differences, obtaining between glycogen and lactic acid. Stated briefly, the existence of this large negative difference, designated here after as (AF -AH), implies that the theoretical maximum mechanical work which a muscle can perform as a consequence of this breakdown is considerably greater than the corresponding heat of reaction. The notations of Lewis and Randall (1) will be used throughout. AH, the heat of reaction, and AF, the free energy of reaction, will be negative when heat and free energy respec tively are liberated.Before presenting the thermodynamic data and calculations, it will be of historical interest to point out that in 1912 A. V. Hill (2) suggested the possi bility of such a difference, when he first made the observation that during anaerobic lactic acid formation in muscle the heat evolved amounted to at least three times as much as would have been predicted if the precursor were a hexose carbohydrate. He suggested, " the breakdown from this body to lactic acid may be one of those somewhat rare but by no means unknown chemical reactions which can do more mechanical work than is equivalent to their total loss of energy ; by virtue of their completeness they possess the power of absorbing heat from their surroundings to do this excess of work." Meyerhof (3, 1922) reconsidered the question, and while alive to the possibility of a considerable difference, offered an opinion, based upon the Nernst heat