  The Fluctuation Theorem (FT) gives an analytic expression for the
probability, in a nonequilibrium system of finite size observed for a finite
time, that the dissipative flux will flow in the reverse direction to that
required by the Second Law of Thermodynamics. In the present letter a Local
version of the Fluctuation Theorem (LFT), is derived. We find that in the case
of planar Poiseuille flow of a Newtonian fluid between thermostatted walls,
non-equilibrium molecular dynamics simulation results support LFT.
