  The search for new thermoelectric materials aims at improving their power and
efficiency, as expressed by thermopower $S$ and figure of merit $ZT$. By
considering a very general transport spectral function $W(E)$, expressions for
$S$ and $ZT$ can be derived, which contain the statistical weights of an
effective distribution function only, see Refs.
\cite{eltschka16,mahan96,matveev00}.
  We assumption of a Lorentzian shape with width $k_BT$ resulting from the
electron-phonon coupling allows to estimate an upper limit of $S$ and $ZT$
independent on the microscopic mechanisms of the transport process. A simple
estimate for an upper limit of the thermopwer $S$ is derived from {} formula.
It is given by 3 times the unit of the thermopower $k_b/e$ which is about
250~$\mu V/K$.
  We consider different systems which represent the general features of the
electronic structure of thermoelectric relevant materials very well. The
transport integrals were evaluated varying the band gap size and the chemical
potential position. For all cases upper limits for both, the thermopower and
the figure of merit, are obtained. The universal limit of $|S|$ is given by
1.88 in units of $k_B/e$, which is about 160~$\mu V/K$. The universal limit for
$ZT$ is obtained by about 1.11, which is in good agreement with available
thermoelectric systems and devices.
