We have developed a theory for the differential emission measure in the sol
ar transition layer, which has a temperature in the range 10(4) K < T < 10(
6) K. On comparing the resulting log versus log T plot with curves derived
from observations, we find good agreement over the whole range. As heat flo
ws down from the coronal reservoir, the vertical temperature gradient T ' i
ncreases until it reaches a critical value, Tm, beyond which any further in
crease takes the heat flux in the electron gas parallel to the magnetic fie
ld (q(e)//) above the value that could be convected by the electrons drifti
ng at the ion sound speed Cs. This gradient is reached at about the midpoin
t of the temperature range and we infer that as a consequence the ion-acous
tic instability generates turbulence in the ion gas; this substantially inc
reases the effective collision frequencies in the ion fluid with the result
that at about T = 10(5) X, where T ' = T ' (m), the parallel electron heat
flux and the perpendicular ion heat flux (qi(perpendicular to)) are compar
able. Below T = 10(5) K, qi(perpendicular to) is dominant and gives rise to
a slope in our plot of ca. -3.5, as observed, whereas above this temperatu
re, q(e)// dominates and the slope increases to ca. 1.5, as is also observe
d. Ohmic dissipation by the ion-sound limited current leads to a heating ra
te of the form AT(-5/2), where the constant A depends on the unknown size o
f the flux tubes involved in the heat transport.