Thermostatics and thormodynamics of the fundamentel equations of the two-fluid model of liquid helium II are discussed along the line of non-equilibrium thermodynamica once again, taking into consideration the finite rate of normal ??_suparfluids reaction. Extension (nossibly undue, because of the unjustified assumption of the Gibbs' relation) of the consideration to the second order gives us general formulae which contain zilsel's and Prigogine-Mazur's equations as special cases. On the basis of the above-obtained equations, the theory of the boundary layer is formulated generally, which shows that the squares of the thickness of Gorter and of that of Kronig are additive. We also derive general formulae of propagation velocities and attenuation coefficients of the sounds, some qualitative examination of which tells us several relations between the sound velocities of general validity. It is revealed that the ordinary heat conduction contributes very much to the attenuation of the first sound at 15Mc and of the second sound at 0.1Mc, the contribution of the mutual friction to the former being quite neglible. The relaxation time for n_??_s reaction at constant p and T is found to be of the order of 10μ seconds. Consideration of the rate of n_??_s reaction is verified not to alter the previons conclusions about the second sound in liguid II mixture
3He-
4He. Measurements of the attenuation coefficients of the sounds at other frequencies and of the dispersion of the recond sound near 0°K, in particular, are desisable.
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