We derive the entropy production for transport of multi-phase fluids in a non-deformable, porous medium exposed to differences in pressure, temperature, and chemical potentials. Thermodynamic extensive variables on the macro-scale are obtained by integrating over a representative elementary volume (REV). Using Euler homogeneity of the first order, we obtain the Gibbs equation for the REV. From this we define the intensive variables, the temperature, pressure and chemical potentials and, using the balance equations, derive the entropy production for the REV. The entropy production defines sets of independent conjugate thermodynamic fluxes and forces in the standard way. The transport of two-phase flow of immiscible components is used to illustrate the equations.But, unlike what has been done before, we shall seek to reduce drastically the number of variables needed for the description, allowing us still to make use of the systematic theory of non-equilibrium thermodynamics. While the entropy production in the porous medium so far has been written as a combination of contributions from each phase, interface and contact line, we shall write the property for a more limited set of macro-scale variables. This will enable us to describe experiments and connect variables at this scale.The theory of non-equilibrium thermodynamics was set up by Onsager [5,6] and further developed for homogeneous systems during the middle of the last century [7]. It was the favored thermodynamic basis of Hassanizadeh and Gray for their description of porous media. These authors [2,3] discussed also other approaches, e.g the theory of mixtures in macroscopic continuum mechanics, cf. [1,4].The theory of classical non-equilibrium thermodynamics has been extended to deal with a particular case of flow in heterogeneous systems, namely transport along [8] and perpendicular [9] to layered interfaces. A description of heterogeneous systems on the macro-scale has not been given, however. Transport in porous media take place, not only under pressure gradients. Temperature gradients will frequently follow from transport of mass, for instance in heterogeneous catalysis [10], in polymer electrolyte fuel cells, in batteries [9,11], or in capillaries in frozen soils during frost heave [12]. The number of this type of phenomena is enormous. We have chosen to consider only the vectorial driving forces related to changes in pressure, chemical composition and temperature, staying away for the time being from deformations, chemical reactions, or forces leading to stress [13]. The multi-phase flow problem is thus in focus.The development of a general thermodynamic basis for multi-phase flow [2,3] started by introduction of thermodynamic properties for each component in each phase, interface and three-phase contact line. A representative volume element (REV) was introduced, consisting of bulk phases, interfaces and three-phase contact lines. Balance equations were formulated for each phase in the REV, and the total REV entropy production was the sum of the separ...