Until now the second law analysis of turbulent flow relied only on the irreversibilities performed by the mean velocity and mean temperature gradients. Using the Reynolds decomposition of the volumetric entropy generation rate expression we found that the dissipation rates of both, turbulent kinetic energy and fluctuating temperature variance, also represent the irreversibilities of the flow. Applying the above results, the second law analysis of the turbulent boundary layer shows that the maximum values of the "mean motion irreversibilities" (generated by the mean velocity and mean temperature gradient) are located at the wall, while the maximum values of the "turbulent irreversibilities" (performed by the dissipation rate of turbulent kinetic energy and fluctuating temperature variance) are located in the buffer sublayer. As a consequence, for a given location on the plate, the integral values of the "mean motion irreversibilities" are approximately constant and the "turbulent irreversibilities" grow up with the boundary layer thickness. This paper was presented at the ECOS’00 Conference in Enschede, July 5-7, 2000