A temperature difference can generate e.m.f. in some materials. Let $ S $ be the e.m.f. produced per unit temperature difference between the ends of a wire, $ \sigma $ the electrical conductivity and $ \kappa $ the thermal conductivity of the material of the wire. Taking $ M, L, T, I $ and $ K $ as dimensions of mass, length, time, current and temperature, respectively, the dimensional formula of the quantity $ Z = \frac{S^2 \sigma}{\kappa} $ is: