Entropy of radiation has been used to derive the laws of blackbody radiation and determine the maximum efficiency of solar energy conversion. Along with the advancement in thermophotovoltaic technologies and nanoscale heat radiation, there is an urgent need to determine the entropy flow and generation in radiative transfer between nonideal surfaces when multiple reflections are significant. This paper investigates entropy flow and generation when incoherent multiple reflections are included, without considering the effects of interference and photon tunneling. The concept of partial equilibrium is applied to interpret the monochromatic radiation temperature of thermal radiation, T lambda(lambda, Omega), which is dependent on both wavelength lambda and direction Omega. The entropy flux and generation can thus be evaluated for nonideal surfaces. It is shown that several approximate expressions found in the literature can result in significant errors in entropy analysis even for diffuse-gray surfaces. The present study advances the thermodynamics of nonequilibrium thermal radiation and will have a significant impact on the future development of thermophotovoltaic and other radiative energy conversion devices. (c) 2006 Elsevier Ltd. All rights reserved.