A simplified model of the two-state paramagnet provides an example of the process of calculating the multiplicity of particular macrostate. This model consists of a system of N microscopic dipoles μ which may either be aligned or anti-aligned with an externally applied magnetic field B. Let N ↑ ↑ represent the number of dipoles that are aligned with the external field and N ↓ ↓ represent the number of anti-aligned dipoles. The energy of a single aligned dipole is U ↑ ↑ = − − μ μ B , while the energy of an anti-aligned dipole is U ↓ ↓ = μ μ B ; thus the overall energy of the system is U = ( N ↓ ↓ − − N ↑ ↑ ) μ μ B .