A description of the reversible behavior of BoP-heat exchangers for SOFC and SOEC (r-SOC) is studied in this paper. Because considerations based on thermodynamics entropy could not offer a satisfactory explanation, a more fundamental definition of entropy based on the Shannon 1948 entropy is applied. A Shannon Isentropic Heat Exchanger shows insight in the formulation coming from Kays & London (1964) for compact heat exchangers. Starting from the laminar heat exchange model, it is enlarged towards heat exchangers with enhanced heat transfer due to micro-turbulences. A mathematical and graphical approach is discussed. A testing methodology is developed that offers the advantages to identify and quantify the performance quality accurately, and enables to discover links with the causes of performance degradation. This approach delivers a clear different view on the thermodynamics in a high effectiveness heat exchanger, which can be characterized as a result of "thinking out of the box".
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