After having devoted five chapters of this book to the discussion of equilibrium thermodynamics and conservative dynamic phenomena, it is now high time that we entered into the realm of irreversible transport processes. As mentioned in chapter 1, most of the physical systems which engineers wish to model exhibit dissipative phenomena. Therefore, although the techniques touched upon in the previous chapters are mathematically profound and well-suited for diverse analyses for conservative systems, it is in this chapter and the next that the major engineering applications will find their foundation. Granted, in describing irreversible phenomena on the continuum level a certain amount of phenomenology is necessarily introduced; yet we hope to illustrate here how the application of thermodynamic knowledge to the irreversible system can reduce this phenomenology to the bare minimum. The objective of this chapter is similar to that of chapter 4; we wish to present a brief, yet sufficiently thorough, discussion concerning the theory of non-equilibrium thermodynamics applied to irreversible processes. There already exist several outstanding references on the subject [De Groot and Mazur, 1962; Yourgrau et al., 1966; Prigogine, 1967; Gyarmati, 1970; Woods, 1975; Lavenda, 1978; Truesdell, 1984]. Thus, the objective of our discussion here is mainly to introduce the principles that are subsequently used to formulate the dissipative bracket, as outlined in the next chapter. Moreover, the presentation of the subject is biased towards the presentation of the concepts that we consider as most helpful to continuum modeling. For example, the notion of internal variables is introduced early on, in §6.2. As we shall see, the inclusion of internal variables in the non-equilibrium description of the system has profound implications concerning the roles of the various thermodynamic variables and the definitions of the various state functions, in particular, the entropy. Indeed, the definitions of these functions hinge upon the notion of time scales which become of chief importance in the discussion of irreversible thermodynamics. In the philosophy of equilibrium thermodynamics, it is assumed that the time scale for changes in the system is sufficiently large as compared to the intrinsic time scales of any internal variables within the system.