The object of the present communication is to call attention to the remarkable consequences which follow from Carnot's proposition, established as it is on a new foundation, in the dynamical theory of heat; that there is an absolute waste of mechanical energy available to man, when heat is allowed to pass from one body to another at a lower temperature, by any means not fulfilling his criterion of a “perfect thermo-dynamic engine.” As it is most certain that Creative Power alone can either call into existence or annihilate mechanical energy, the “waste” referred to cannot be annihilation, but must be some transformation of energy. To explain the nature of this transformation, it is convenient, in the first place, to divide stores of mechanical energy into two classes—statical and dynamical.