The purpose of the present paper is to refine the "two-fluid model" as a phenomenological theory of liquid He II. General thermohydrodynamical equations are formulated in Part I, following the treatment of viscous fluids by Eckart and Tolman. The previous phenomenological theories, which have been proposed by Landau, Tisza, F. London and Zilsel, and Gorter, are included in the present general formalism, and their intrinsic relations are discussed from a unified point of view.

The thermodynamic equations of motion are applied in Part II to the stationary flow in He II under the reversible process approximation. Adopting Gorter's type of mutual friction, we can fully describe the fountain pressure (thermomechanical effect) and the anomalous heat transfer (heat-superconductivity). The theoretical predictions concerning the maximum fountain pressure or maximum heat current against temperature, and the critical current appointing the validity limit of H. London's thermostatical relation $\frac{\mathrm{dp}}{\mathrm{dT}}=\rho s$, are fairly consistent with observed tendencies.

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