By the second Law of Thermodynamics, we know the Entropy of the Universe always increases. But we also know by the formula dS = d'Q/T that when we supply heat and increase the Entropy we also increase temperature. As for a given amount of heat the increase in entropy is smaller at a higher temperature than at a lower temperature, it follows that though Entropy always increases, it becomes harder to increase the Entropy the more we increase it. Extending this argument to the Universe, is it correct to say that the Entropy of the Universe tends off to a maximum? If so is it possible to calculate this maximum with respect to any reference? And what would the Universe be like when we reach this maximum?