  In the cooling concept by adiabatic melting, solid $^{4}$He is converted to
liquid and mixed with $^{3}$He to produce cooling power directly in the liquid
phase. This method overcomes the thermal boundary resistance that
conventionally limits the lowest available temperatures in the helium fluids,
and hence makes it possible to reach for the temperatures significantly below
100 $\mu$K. In this paper we focus on the thermodynamics of the melting
process, and examine the factors affecting the lowest temperatures achievable.
We show that the amount of $^{3}$He-$^{4}$He mixture in the initial state,
before the melting, can substantially lift the final temperature, as its normal
Fermi fluid entropy will remain relatively large compared to the entropy of
superfluid $^{3}$He. We present the collection of formulas and parameters in
order to work out the thermodynamics of the process at very low temperatures,
study the heat capacity and entropy of the system with different liquid
$^{3}$He, mixture, and solid $^{4}$He contents, and use them to estimate the
lowest temperatures achievable by the melting process, as well as compare our
calculations to the experimental saturated $^{3}$He-$^{4}$He mixture
crystallization pressure data. Realistic expectations in the execution of the
actual experiment are considered. Further, we study the cooling power of the
process, and find the coefficient connecting the melting rate of solid $^{4}$He
to the dilution rate of $^{3}He$.
