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We point out that most of the classical thermodynamics results in the paperhave been known in the literature, see Kestin and Woods, for quite some timeand are not new, contrary to what the authors imply. As shown by Kestin, theseresults are valid for quasistatic irreversible processes only and not forarbitrary irreversible processes as suggested in the paper. Thus, theapplication to the Jarzynski process is limited.

Comment on Ben-Amotz and Honig, "Average entropy dissipation in irreversible mesoscopic processes," Phys. Rev. Lett. 96, 020602 (2006)