Abstract. -The amount of work that is needed to change the state of a system in contact with a heat bath between specified initial and final nonequilibrium states is at least equal to the corresponding equilibrium free energy difference plus (resp. minus) temperature times the information of the final (resp. the initial) state relative to the corresponding equilibrium distributions.Introduction. -Szilard was the first to realize that information processing, being a physical activity, has to obey the laws of thermodynamics [1]. In particular, he showed that the entropic cost for processing one bit of information is at least k ln 2. The correct interpretation of this statement turns out to be rather subtle and the details (cost of measurement, of information storage and erasure, and of reversible and irreversible computation) have been the object of a longstanding and ongoing debate [2][3][4][5]. At the time of Szilard the transformation of information into work or vice-versa was a purely academic question. With the advent of high performance numerical simulations and the stunning developments in nano-and bio-technology, the issue has received renewed attention [6][7][8][9][10][11]. In particular, information to work transformation has been documented in computer simulations [12] and has been realized in several experiments [7,[13][14][15][16]. Furthermore, spectacular developments in statistical mechanics and thermodynamics, including the work and fluctuation theorems [8,[17][18][19][20][21][22][23] and the formulation of thermodynamics for single trajectories instead of ensemble averages [24][25][26], are very relevant in the context of information processing [12,[27][28][29][30][31].