Every conductor belongs to transportentropy function such that when an electric change passes, there is entropy absorbed or evolved between any two points of the conductor. If follows that the peltier heat per unit change developed at the isothermal junction of the two conductors is given by p = T.S where p = Peltier heat, T = Temperature and S= entropy function. Secondly for a single conductor under temperature gradient dT/dx, the Thomson heat is given by s=T.ds/dt, S appears as being the thermoelectric power. The present communication is an attempt to discuss quantitatively the thermodynamic relations of the thermoelectricity. The thermoelectric power of a conductor appears as a transport of the electric charge or, more lossely, of conduction electrons. William Thomsom13 himself suggested that the Thomson heat might be regarded essentially as a specific heat of electricity in differentmetals, since they appear the quantity of heat absorbed or evolved by the unit current electricity in passing from cold to hot or hot to cold, between localities differing by one degree of temperature in each metal, respectively.