  Recently, H{\o}ye, Brevik, Ellingsen and Aarseth (quant-ph/0703174) claimed
that the use of the Drude dielectric function leads to zero Casimir entropy at
zero temperature in accordance with Nernst's theorem. We demonstrate that their
proof is not applicable to metals with perfect crystal lattices having no
impurities. Thus there is no any contradiction with previous results in the
literature proving that the Drude dielectric function violates the Nernst
theorem for the Casimir entropy in the case of perfect crystal lattices. We
also indicate mistakes in the coefficients of their asymptotic expressions for
metals with impurities.
