  In this paper we study the relationship between the Einstein field equations
for the (2+1)-dimensional evolving wormhole and the first law of
thermodynamics. It has been shown that the Einstein field equations can be
rewritten as a similar form of the first law of thermodynamics at the dynamical
trapping horizon (as proposed by Hayward) for the dynamical spacetime which
describes intrinsic thermal properties associated with the trapping horizon.
For a particular choice of the shape and potential functions we are able to
express field equations as a similar form of first law of thermodynamics
$dE=-TdS+WdA$ at the trapping horizons. Here $E=\rho A$, $T=-\kappa /2\pi $,
$S=4\pi \tilde{r}_{A}$, $W=(\rho -p)/2$%, and $A=\pi \tilde{r}_{A}^{2}$, are
the total matter energy, horizon temperature, wormhole entropy, work density
and volume of the evolving wormhole respectively.
