In the present work we applied the non equilibrium thermodynamic theory in the analysis of the Dielectric Breakdown (DB) process. As the tree channel front moves, the intense field near the front moves electrons and ions irreversibly in the region beyond the tree channel tips where electromechanical, thermal and chemical effects cause irreversible damage and from the non equilibrium thermodynamic viewpoint: entropy production. From the non equilibrium thermodynamics analysis the entropy production are due to the product of fluxes J_i and conjugated forces X_i: σ = ∑_i J_i X_i ≥ 0 We consider that the coupling between fluxes can describe the dielectric breakdown in solids as a phenomenon of transport of heat, mass and electric charge.