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<p>For <a href="page.php?w=Incompressible_flow">incompressible</a> substances,  and  are identical. Also for substances that are nearly incompressible, such as solids and liquids, the difference between the two specific heats is negligible.<br/>
* As the <a href="page.php?w=absolute_temperature">absolute temperature</a> of the system approaches zero, since both heat capacities must generally approach zero in accordance with the <a href="page.php?w=Third_Law_of_Thermodynamics">Third Law of Thermodynamics</a>, the difference between  and  also approaches</p><p>
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