  The paper deals with the calculation of the gravitational entropy in the
context of teleparallel gravity for de Sitter space-time. In such a theory it
is possible to define gravitational energy and pressure, thus we use those
expressions to construct the gravitational entropy. We interpret the
cosmological constant as the temperature and write the first law of
thermodynamics. In the limit $\Lambda\ll 1$ we find that the entropy is
proportional to volume and $\Delta S\geq 0$.
