  Information theory is used to perform a thermodynamic study of non
equilibrium anisotropic radiation. We limit our analysis to a second-order
truncation of the moments, obtaining a distribution function which leads to a
natural closure of the hierarchy of radiative transfer equations in the
so-called variable Eddington factor scheme. Some Eddington factors appearing in
the literature can be recovered as particular cases of our two-parameter
Eddington factor. We focus our attention in the study of the thermodynamic
properties of such systems and relate it to recent nonequilibrium thermodynamic
theories. Finally we comment the possibility of introducing a nonequilibrium
chemical potential for photons.
