This is the potential temperature attained by a cloudy air parcel if the liquid water contained within it is evaporated in a reversible adiabatic process. The moist entropy    (given by eq.(9) of the thermodynamics section) is conserved in such a process and can be written as:



where    is the total water mixing ratio with   . If the cloudy parcel follows a reversible adiabatic process to temperature    at which point the liquid water is assumed to vanish and the potential temperature equals    then: 



Ignoring the temperature dependence of  L_v  and equating the above two expressions then gives:




Now if    with    then



to order    and eq.(53) may be written as:



where



Taking   ,  ,  ,   and  , then    and the error in    resulting from the assumption that    is  . However if  , the error rises to implying that this simplifying assumption is only valid for shallow clouds.