We put forward-an idea that the boundary entropy associated with integrable
massless flow of thermodynamic Bethe ansatz (TBA) is identified with tachy
on action of boundary string field theory. We show that the temperature par
ametrizing a massless flow in the TEA formalism can be identified with tach
yon energy for the classical action at least near the ultraviolet fixed poi
nt, i.e., the open string vacuum.