Casimir entropy and nonlocal response functions to the off-shell quantum fluctuations

The nonlocal response functions to quantum fluctuations are used find asymptotic expressions for the Casimir free energy and entropy at an arbitrarily low temperature in configuration of two parallel metallic plates. It is shown that by introducing alternative off-the-mass-shell Lifshitz theory brought into agreement with requirements thermodynamics. According our results, calculated using functions, which take account dissipation conduction electrons, remains positive monotonously goes zero vanishing temperature, i.e., satisfies Nernst heat theorem. This true both plates perfect crystal lattices defects structure. obtained results discussed context puzzle.