This lecture discusses the concept of entropy and its relation to the second law of thermodynamics. The instructor begins by reviewing the first law of thermodynamics, emphasizing energy conservation and the operation of engines. The discussion transitions to the second law, highlighting the impossibility of spontaneous heat flow from cold to hot reservoirs, as stated by Kelvin and Clausius. The instructor illustrates the equivalence of these statements through examples involving Carnot cycles and reversible processes. The lecture further explores the definition of entropy, introducing it as a state function that quantifies the number of microstates corresponding to a macrostate. The instructor explains how entropy increases in irreversible processes and remains constant in reversible ones. The relationship between entropy and temperature is also examined, leading to the conclusion that the efficiency of any reversible engine cannot exceed that of a Carnot engine. The lecture concludes with a discussion on the statistical interpretation of entropy and its implications for thermodynamic processes.