The balance equations for the entropy in the atmosphere are presented and discussed. Using observed energy fluxes and atmospheric temperatures, we present estimates of the various terms in the global mean entropy budget. The largest boundary fluxes of entropy are associated with the emission of longwave radiation. The fluxes of entropy associated with turbulent and molecular diffusion are found to be much smaller. On the planetary scale the mean outgoing flux of entropy at the top of the atmosphere is found to be about 22 times larger than the mean incoming flux of entropy through solar radiation. The rates of entropy production and destruction by the various irreversible processes that occur in the atmosphere are also computed. The entropy production terms involved in the release of latent heat and the absorption of solar radiation are, by far, the largest sources of entropy for the atmosphere, whereas the production of entropy associated with the absorption of longwave radiation is an order of magnitude smaller. The destruction is mainly accomplished through cooling by outgoing longwave radiation. The contributions of the sensible heat fluxes and friction are relatively small. Regional contributions to the total entropy generation in the atmosphere are studied by considering an equatorial region bounded by two latitudinal walls at 15¿N and 15¿S and a polar region poleward of 70¿N. The rates of entropy generation by the various diabatic processes are highest in the equatorial region; part of the generated entropy is exported to higher latitudes. ¿1991 American Geophysical Union