  The entropy produced by the Unruh radiation is estimated and compared to the
entropy of a Schwarzschild black hole. We simulate a spherical system of mass $
M $ by set of Unruh horizons and estimate the total entropy of the outgoing
radiation. Dependence on mass and spin of the emitted particles is taken into
account. The obtained results can be easily extended to any other intrinsic
degrees of freedom of outgoing particles. The ratio of Unruh entropy to the
Schwarzschild black hole entropy is derived in exact analytical form. For large
black holes this ratio is highly sensitive to quantum numbers of emitted
quanta, e.g., spin $ s $, for which it varies from $ 0\% $ for $ s = 0 $ to $
19\% $ for $ s = 5/2 $.
