  The recently observed Seebeck spin tunneling, the thermoelectric analog of
spin-polarized tunneling, is described. The fundamental origin is the spin
dependence of the Seebeck coefficient of a tunnel junction with at least one
ferromagnetic electrode. Seebeck spin tunneling creates a thermal flow of
spin-angular momentum across a tunnel barrier without a charge tunnel current.
In ferromagnet/insulator/semiconductor tunnel junctions this can be used to
induce a spin accumulation (\Delta \mu) in the semiconductor in response to a
temperature difference (\Delta T) between the electrodes. A phenomenological
framework is presented to describe the thermal spin transport in terms of
parameters that can be obtained from experiment or theory. Key ingredients are
a spin-polarized thermoelectric tunnel conductance and a tunnel spin
polarization with non-zero energy derivative, resulting in different Seebeck
tunnel coefficients for majority and minority spin electrons. We evaluate the
thermal spin current, the induced spin accumulation and \Delta\mu/\Delta T,
discuss limiting regimes, and compare thermal and electrical flow of spin
across a tunnel barrier. A salient feature is that the thermally-induced spin
accumulation is maximal for smaller tunnel resistance, in contrast to the
electrically-induced spin accumulation that suffers from the impedance mismatch
between a ferromagnetic metal and a semiconductor. The thermally-induced spin
accumulation produces an additional thermovoltage proportional to \Delta\mu,
which can significantly enhance the conventional charge thermopower. Owing to
the Hanle effect, the thermopower can also be manipulated with a magnetic
field, producing a Hanle magnetothermopower.
