Fluxes of heat and matter are calculated by applying Onsager's irrever
sible thermodynamics to a macroscopic system which comprises a number
of layers with differing transfer coefficients for heat and matter. It
is shown that Eq. (1), which was previously derived for transport thr
ough a single uniform layer, applies to the composite system when suit
ably averaged values of transfer coefficients are used. The results ar
e applied to calculations of the rate of CO2 transfer at a model air-s
ea interface which specifically includes the transition zone over whic
h the medium changes from gas to liquid.