The Entropy is a thermodynamic property of a working substance and serves as a valuable tool in the second law analysis of engineering devices. Entropy is a function of a quantity of heat which shows the possibility of conversion of that into work. Entropy is a thermodynamic property; it can be viewed as a measure of disorder i.e. More disorganized a system the higher its entropy. “ When a system undergoes a complete cyclic process, the integral of around the cycle is less than zero.” Mathematically : ( ) ≤ 0 δQ is energy flow into the system due to heating and T being absolute temperature of the body when that energy is absorbed. The following equation must be found true for any cyclical process that is possible, reversible or not.