A model is proposed for the structure of a cross‐linked network, such as exists in a vulcanized rubber, which is amenable to statistical treatment. Expressions are derived for the structural entropy of the network, and for the entropy change on deformation. The latter is in agreement with the relationship derived by Wall and others by a different treatment.

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Possible moderate dependence of Δτ′ on deformation would have little effect on subsequent results.
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