The efficiency of Carnot engine is, η=1−T1T2
where, T1 is the temperature of the source and T2 that of sink.
Since,T1T2=Q1Q2
So,η=1−Q1Q2
To obtain 100% efficiency (i.e., η=1 ), Q2 must be zero that is, if a sink at absolute zero would be available, all the heat taken from the source would have been converted into work. The temperature of sink means a negative temperature on the absolute scale at which the efficiency of engine is greater than unity. This would be a violation of the 2 nd law of thermodynamics. Hence, a negative temperature on the absolute scale is impossible. Hence, we cannot reach absolute zero temperature.