Thermal response coefficients are thermal properties of matter that characterise the response of a system that is subjected to a heat transfer. Specific heat and latent heat are expressed in terms of entropy as a state function of temperature and pressure, or temperature and volume. A systematic approach is presented for the calculation of Mayer relations between thermal response coefficients. The Dulong-Petit law for the specific heat of solid is given. Expressions for the thermal response coefficients of an ideal gas are derived from its equation of state. The entropy variation of an ideal gas as a function of temperature, volume and pressure is calculated.