The heat Q(surf), which is necessary to impart to an ideally polarizable su
rface during its thermodynamic formation at specified pressure and temperat
ure, is analyzed. The equation for Q(surf) is shown to be successfully veri
fied for its consistency with both the Gibbs basic electrocapillary equatio
n and the Gibbs-Helmholtz equation for the heat effect of an electrochemica
l cell. The quantity Q(q)(surf), which is a derivative of Q(surf) with resp
ect to the electrical charge q of the surface, can be determined experiment
ally and coincides, up to a sign, with the Peltier heat of an ideally polar
izable electrode.