Carnot's theorem states that all heat engines operating between the same two thermal or heat reservoirs cannot have efficiencies greater than a reversible heat engine operating between the same reservoirs. A corollary of this theorem is that every reversible heat engine operating between a pair of heat reservoirs is equally efficient, regardless of the working substance employed or the operation details. Since a Carnot heat engine is also a reversible engine, the efficiency of all the reversible heat engines is determined as the efficiency of the Carnot heat engine that depends solely on the temperatures of its hot and cold reservoirs.