The formula for maximum efficiency (η max ) of heat conversion into electricity by a thermoelectric device in terms of the dimensionless figure of merit (ZT) has been widely used to assess the desirability of thermoelectric materials for devices. Unfortunately, the η max values vary greatly depending on how the average ZT values are used, raising questions about the applicability of ZT in the case of a large temperature difference between the hot and cold sides due to the neglect of the temperature dependences of the material properties that affect ZT. To avoid the complex numerical simulation that gives accurate efficiency, we have defined an engineering dimensionless figure of merit (ZT) eng and an engineering power factor (PF) eng as functions of the temperature difference between the cold and hot sides to predict reliably and accurately the practical conversion efficiency and output power, respectively, overcoming the reporting of unrealistic efficiency using average ZT values.thermoelectrics | engineering figure of merit | engineering power factor | conversion efficiency | cumulative temperature dependence A thermoelectric (TE) generator produces electric power directly from a temperature gradient through TE material (1-4). The maximum efficiency of a TE generator was first derived based on a constant property model by Altenkirch (5) in 1909, and its optimized formula has been commonly used since Ioffe (6) reported the optimum condition for the maximum efficiency in 1957, which is (7)where T h and T c are the hot-and cold-side temperatures, respectively, and ΔT and T avg are their difference, T h − T c , and average (T h + T c )/2, respectively. The TE conversion efficiency by Eq. 1 is the product of the Carnot efficiency (ΔT/T h ) and a reduction factor as a function of the material's figure of merit Z = S 2 ρ −1 κ −1 , where S, ρ, and κ are the Seebeck coefficient, electrical resistivity, and thermal conductivity, respectively. Since the 1950s, the dimensionless figure of merit (ZT), such as the peak ZT (8-10) and the average ZT (2, 11, 12), has been used as the guide to achieve better materials for higher conversion efficiency.The maximum efficiency by Eq. 1 is inadequate when Z is temperature dependent. Due to the assumption of temperature independence, Eq. 1 only correctly predicts the maximum efficiency at a small temperature difference between the cold and hot sides, or in limited TE materials (13-15) that have Z almost constant over the whole temperature range. By ignoring the assumption and simply using Eq. 1, incorrect efficiency that is much higher than is practically achievable (16, 17) is often reported. In most cases for S, ρ, and κ that are temperature dependent, ZT values are not linearly temperature dependent (18)(19)(20)(21)(22) and they operate at a large temperature difference, so the prediction by Eq. 1 cannot be reliable. To overcome the inadequacy, complicated numerical simulations based on the finite difference method were carried out to calculate the efficiency while accounting for ...