An example of a quasi-static process that is not idealizable as reversible is slow heat transfer between two bodies on two finitely different temperatures, where the heat transfer rate is controlled by a poorly conductive partition between the two bodies. In this case, no matter how slowly the process takes place, the state of the composite system consisting of the two bodies is far from equilibrium, since thermal equilibrium for this composite system requires that the two bodies be at the same temperature. Nevertheless, the entropy change for each body can be calculated using the Clausius equality for reversible heat transfer.