Entropy：A concept that is not Physical Quantity

This paper demonstrate entropy is not a physical quantity.We define heat engine efficiency η as: η= W/W1, that is, replacing Q1 in the original definition η=W/Q1 with W1, W still is the net work of the heat engine applied to the outside in one cycle, W1 is the work the heat engine applied to the outside in the cycle, then, we use Stirling cycle as the element reversible cycle , ..