(1985)Previous research on the Ettingshausen effect is limited to the interpretation of temperature differences which appear in a specimen vertical to the electric current j and the magnetic field BZ. The temperature difference then generally is regarded in connection with a constant temperature gradient ATEtt/b which is given by the relation is large compared g Simultaneous to the Ettingshausen effect a c a r r i e r concentration profile, with enriched and depleted areas, appears in an intrinsic semiconductor specimen with finite surface recombination velocities. This is the well known magnetoconcentration effect /1 to 3/, which does not cause just only resistance variations, but also luminescence phenomena /4/.The spatially depending non-equilibrium concentration, given by this effect, gives rise to a disturbance of the "Ettingshausen effect". In contrast t o the equilibrium conditions, where c a r r i e r generation and recombination, respectively, occurs just on the side surfaces, the non-equilibrium concentrations produce heat sinks and sources by c a r r i e r generation and recombination in the bulk. Under these conditions the Ettingshausen effect is also 1) Postfach 3329, D-3300 Braunschweig, FRG.