Combustion noise comprises two components: direct combustion noise and indirect combustion noise. The latter is the lesser studied, with entropy noise believed to be its main component. Entropy noise is generated via a sequence involving diverse flow physics. It has enjoyed a resurgence of interest over recent years, because of its increasing importance to aero-engine exhaust noise and a recognition that it can affect gas turbine combustion instabilities. Entropy noise occurs when unsteady heat release rate generates temperature fluctuations (entropy waves), and these subsequently undergo acceleration. Five stages of flow physics have been identified as being important, these being (a) generation of entropy waves by unsteady heat release rate; (b) advection of entropy waves through the combustor; (c) acceleration of entropy waves through either a nozzle or blade row, to generate entropy noise; (d) passage of entropy noise through a succession of turbine blade rows to appear at the turbine exit; and (e) reflection of entropy noise back into the combustor, where it may further perturb the flame, influencing the combustor thermoacoustics. This article reviews the underlying theory, recent progress and outstanding challenges pertaining to each of these stages.