Modes of physical fields which are located inside a horizon and which
cannot be observed by a distant observer are identified with the dynam
ical degrees of freedom of a black hole. A new invariant statistical m
echanical definition of black-hole entropy is proposed. It is shown th
at the main contribution to the entropy is given by thermally excited
''invisible'' modes propagating in the close vicinity of the horizon.
A calculation based on the proposed definition yields a value of the e
ntropy which is in good agreement with the usually adopted value A(H)/
(4l(Pl)2), where A(H) is the black-hole surface area and l(Pl) is the
Planck length.