Non-Attainability of Absolute Zero

It has inspired us to investigate the irritation impose by law of Thermodynamics for nonattainability of absolute zero from the theory of heat engine — no engine can be more efficient than the Carnot engine. Being reversible efficient turns out to be inherently less than 100% from the equation. It does become 100% if the sink temp is absolute 0°. This amounts only one temperature will produce 100% efficiency if absolute zero is available. Possibly our speculation is that this is against nature. It is pure First law of Thermodynamics is reserve wire of energy but utilization of this energy for useful purposes is restricted by nature's so called Second law of Thermodynamics. One can approach to absolute zero but according to Nernst heat Theorem that is third law of Thermodynamics rejects. One can never reach at absolute zero. This concept is reflected in our paper.