  We give a rigorous analytical derivation of low-temperature behavior of the
Casimir entropy in the framework of the Lifshitz formula combined with the
Drude dielectric function. An earlier result that the Casimir entropy at zero
temperature is not equal to zero and depends on the parameters of the system is
confirmed, i.e. the third law of thermodynamics (the Nernst heat theorem) is
violated. We illustrate the resolution of this thermodynamical puzzle in the
context of the surface impedance approach by several calculations of the
thermal Casimir force and entropy for both real metals and dielectrics.
Different representations for the impedances, which are equivalent for real
photons, are discussed. Finally, we argue in favor of the Leontovich boundary
condition which leads to results for the thermal Casimir force that are
consistent with thermodynamics.
