The fluctuation theorem gives an analytic expression for the probability, i
n a nonequilibrium system of finite size observed for a finite time, that t
he dissipative flux will flow in the reverse direction to that required by
the second law of thermodynamics. In the present paper a local version of t
he fluctuation theorem (LFT) is derived heuristically. We find that in the
case of planar Poiseuille flow of a Newtonian fluid between thermostated wa
lls, nonequilibrium molecular dynamics simulation results support our propo
sed LFT. (C) 2001 American Institute of Physics.