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The Seebeck coefficient of materials is dependent on the temperature. A spatial gradient in temperature can generate a gradient in the Seebeck coefficient. When an electrical current flows through a material with temperature gradient, continuous Peltier effect can take place. This is called Thomson effect.

When a current density (J) transports through a homogeneous conductor, the heat generation rate per unit volume will be generated in terms of the Thomson effect,

(1.11)

where K _Th is the Thomson coefficient and dT/dx is the temperature gradient. The Thomson coefficient is related to the Seebeck coefficient by,

(1.12)