http://www.sciencedaily.com/releases/2011/06/110601134300.htm

“In measuring entropy, one should bear in mind that an object does not have a certain amount of entropy per se, instead an object’s entropy is always dependent on the observer. Applied to the example of deleting data, this means that if two individuals delete data in a memory and one has more knowledge of this data, she perceives the memory to have lower entropy and can then delete the memory using less energy. Entropy in quantum physics has the unusual property of sometimes being negative when calculated from the information theory point of view. Perfect classical knowledge of a system means the observer perceives it to have zero entropy. This corresponds to the memory of the observer and that of the system being perfectly correlated, as much as allowed in classical physics. Entanglement gives the observer „more than complete knowledge” because quantum correlations are stronger than classical correlations. This leads to an entropy less than zero. Until now, theoretical physicists had used this negative entropy in calculations without understanding what it might mean in thermodynamic terms or experimentally.”