In this paper, the second principle of thermodynamics is discussed in the framework of statistical energy analysis (SEA). It is shown that the "vibrational entropy" and the "vibrational temperature" of sub-systems only depend on the vibrational energy and the number of resonant modes. A SEA system can be described as a thermodynamic system slightly out of equilibrium. In steady-state condition, the entropy exchanged with exterior by sources and dissipation exactly balances the production of entropy by irreversible processes at interface between SEA sub-systems.