General EOS/ESD equation

It is proposed the general EOS/ESD equation is nothing more than the heat equation driven by electrical power. Further that virtually all EOS/ESD failures are rooted in the thermal process. Support is given for the three materials; metals, semiconductors and particularly insulators. We compare the failure of an earthen dam to that of dielectric breakdown and show the remarkable similarity in behavior. A consequence of the General equation is that latency is not a legitimate consideration.