1.The heat engine: Q → W
The third law was developed by Walther Nernst, during the years 1906-1912. It is thus sometimes referred to as Nernst's theorem.
As a system approaches absolute zero of temperature all processes cease and the entropy of the system approaches a minimum value.
S = 0 for T = 0
It follows that the absolute zero of temperature (T = 0 0K) cannot be attained by any procedure in a finite number of processes.