The entropy associated with absolute equilibrium ensemble theories of
ideal, homogeneous, fluid and magnetofluid turbulence is discussed, an
d the three-dimensional fluid case is examined in detail. A sigma func
tion is defined, whose minimum value with respect to global parameters
is the entropy. A comparison is made between the use of global functi
ons sigma and phase functions H (associated with the development of va
rious H theorems of ideal turbulence). It is shown that the two approa
ches are complementary, though conceptually different: H theorems show
that an isolated system tends to equilibrium, while sigma functions a
llow the demonstration that entropy never decreases when two previousl
y isolated systems are combined. This provides a more complete picture
of entropy in the statistical mechanics of ideal fluids.