  Assuming that the dominant contribution, to the entropy due to entanglement
across a spherical hypersurface, comes from the near horizon degrees of
freedom, we analytically derive the entropy of a free massless scalar field in
Minkowski spacetime across a spherical entangling surface. The resulting
entanglement entropy is found to be proportional to the entangling surface as
expected. A logarithmic subleading term with positive coefficient is also found
through numerical computation. We have extended the analysis to higher
dimensions as well.
