Living systems waste heat in their environment. This is the measurable effect of the irreversibility of the biophysical and biochemical processes fundamental to their life. Non-equilibrium thermodynamics allows us to analyse the ion fluxes through the cell membrane, and to relate them to the membrane electric potential, in order to link this to the biochemical and biophysical behaviour of the living cells. This is particularly interesting in relation to cancer, because it could represent a new viewpoint, in order to develop new possible anticancer therapies, based on the thermoelectric behaviour of cancer itself. Here, we use a new approach, recently introduced in thermodynamics, in order to develop the analysis of the ion fluxes, and to point out consequences related to the membrane electric potential, from a thermodynamic viewpoint. We show how any increase in the cell temperature could generate a decrease in the membrane electric potential, with a direct relation between cancer and inflammation. Moreover, a thermal threshold, for the cell membrane electric potential gradient, has been obtained, and related to the mitotic activity. Finally, we obtained the external surface growth of the cancer results related (i) to the Ca2+-fluxes, (ii) to the temperature difference between the the system and its environment, and (iii) to the chemical potential of the ion species.