We show that the theorem of equipartition of entropy production is important for the understanding of the state of minimum entropy production in diabatic distillation. The theorem is not valid in a strictly mathematical sense. We explain why, when and in what sense this theorem is a good approximation to the optimal state in diabatic distillation. In order to make these predictions, we use a hypothesis for the state of minimum entropy production of an optimally controlled system, which was formulated on the basis of results of entropy production minimisation in chemical reactors. The hypothesis says that the state of minimum entropy production is characterised by approximately constant local entropy production and thermodynamic forces, given that there is sufficient freedom in the system. We present numerical results which are in agreement with the predictions. The results show that a column with constant tray entropy production in the stripping section and in the rectifying section is a good approximation to the optimal column, except when the total heat transfer area is low. The agreement between the two columns becomes better and better Lis the total heat transfer area and the number of trays increase. The fact that the predictions and the numerical results agree very well gives support to the validity of the hypothesis. (c) 2006 Elsevier Ltd. All rights reserved.