According to Gibbons and Hawking, a non-extremal black hole's entropy is de
termined by the surface term of the gravitational action integrating on the
horizon. In this paper, we use the surface term of Landau and Lifshitz to
obtain the relation S = 1/4A for four dimensional and higher dimensional sp
herical symmetric black holes. The results stand for spherical symmetric bl
ack holes in general relativity, superstring theories, and brane theories.
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