The Seebeck effect is derived within the thermodynamics of irreversible processes when the generalized forces contain the magnetic term
. This term appears in the formalism when the magnetic field is treated as a state variable. Two subsystems are considered, one representing atomic magnetic moments, and the other, mobile charges carrying a magnetic dipole moment. A magnetic contribution to the Seebeck coefficient is identified, proportional to the logarithmic derivative of the magnetization with respect to temperature. A brief review of experimental data on magneto-thermopower in magnetic metals illustrates this magnetic effect on thermally-driven charge transport.
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