Dielectric spectra of the  relaxation in glassy and ultraviscous liquid diethyl phthalate show that its relaxation strength ⌬⑀  , the distribution of times, and the relaxation rate are more sensitive to temperature T in the ultraviscous liquid than in the glassy state. The ⌬⑀  against temperature plot has an elbow-shaped break near T g of ϳ181 K, which is remarkably similar to that observed in the entropy, enthalpy, and volume against temperature plots, and in the plot of ⌬⑀  against the liquid's entropy minus its 0 K value. The ratio of ⌬⑀  to diethyl phthalate's entropy, after subtracting the 0 K value, is 1.08ϫ 10 −3 mol K / J in the glassy state at 120.4 K, which decreases slowly to 0.81 ϫ 10 −3 mol K / J at 176 K near T g and thereafter rapidly increases to 1.57ϫ 10 −3 mol K / J at 190 K. Variation in ⌬⑀  parallels the variation of the entropy. A change in the activation energy of the  process at T Ͼ T g indicates that its rate is also determined by the structure of the ultraviscous liquid. Features of  relaxation are consistent with localized motions of molecules and may not involve small-angle motions of all molecules.