With reference to two specific modalities of sensation, the taste of saltiness of chloride salts, and the loudness of steady tones, it is shown that the laws of sensation (logarithmic and power laws) are expressions of the entropy per mole of the stimulus. That is, the laws of sensation are linear functions of molar entropy. In partial verification of this hypothesis, we are able to derive an approximate value for the gas constant, a fundamental physical constant, directly from psychophysical measurements. (...) The significance of our observation lies in the linking of the phenomenon of “sensation” directly to a physical measure. It suggests that if the laws of physics are universal, the laws of sensation and perception are similarly universal. It also connects the sensation of a simple, steady physical signal with the molecular structure of the signal: the greater the number of microstates or complexions of the stimulus signal, the greater the magnitude of the sensation (saltiness or loudness). The hypothesis is currently tested on two sensory modalities. (shrink)