  Statements of Shannon's Noiseless Coding Theorem by various authors,
including the original, are reviewed and clarified. Traditional statements of
the theorem are often unclear as to when it applies. A new notation is
introduced and the domain of application is clarified. An examination of the
bounds of the Theorem leads to a new symmetric restatement. It is shown that
the extended upper bound is an acheivable upper bound, giving symmetry to the
theorem.The relation of information entropy to the physical entropy of Gibbs
and Boltmann is illustrated. Consequently, the study of Shannon Entropy is
strongly related to physics and there is a physical theory of information. This
paper is the beginning of of an attempt to clarify these relationships.
