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A general argument leading from the formula for currents through an opennoninteracting mesoscopic system given by the theory of non-equilibrium steadystates (NESS) to the Landauer-Buettiker formula is pointed out. Time reversalsymmetry is not assumed. As a consequence it follows that, as far as the systemhas a nontrivial scattering theory and the reservoirs have differenttemperatures and/or chemical potentials, the entropy production is strictlypositive.Comment: 12 pages. Submitted for publication in J. Math. Phys. on 2006-06-05.  Revision and extension of: G. Nenciu, A general proof of Landauer-Buettiker  formula, [math-ph/0603030

Independent electron model for open quantum systems: Landauer-Büttiker formula and strict positivity of the entropy production