Abstract :
According to Gibbons and Hawking, a non-extremal black holeʹs entropy is determined by the surface term of the gravitational action integrating on the horizon. In this paper, we use the surface term of Landau and Lifshitz to obtain the relation S=14A for four dimensional and higher dimensional spherical symmetric black holes. The results stand for spherical symmetric black holes in general relativity, superstring theories, and brane theories.