A postulate related to but independent of the second law is that it is impossible to cool a body to absolute zero by any finite process. Although one can approach absolute zero as closely as one desires, one cannot actually reach this limit. The third law of thermodynamics, formulated by Walter Nernst and also known as the Nernst heat theorem, states that if one could reach absolute zero, all bodies would have the same entropy. In other words, a body at absolute zero could exist in only one possible state, which would possess a definite energy, called the zero-point energy. This state is defined as having zero entropy.
The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved.