The specific heat, CV, of a two‐dimensional electron system in the quantum Hall effect (QHE) regime was calculated numerically. A peak was observed at temperature Tp, uniform to all filling factors. This Tp signified the shift of dominance from the extended states to the localized states. After the peak decays CV rose again, this time reflecting the destruction of the QHE and the emergence of the classical counterpart. The classical Hall was characterized by a T‐invariant chemical potential.

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