  Spin polarization of a two-dimensional electron gas with Rashba spin-orbit
interaction, induced by a thermo-current, is considered theoretically. It is
shown that a temperature gradient gives rise to an in-plane spin polarization
of the electron gas, which is normal to the temperature gradient. The
low-temperature spin polarization changes sign when the Fermi level crosses
bottom edge of the upper electronic subband. We also compare the results with
spin polarization induced by an external electric field (current).
