An interesting issue in fluid dynamics is represented by the possible existence of inverse kinetic theories (IKT) which are able to deliver, in a suitable sense, the complete set of fluid equations which are associated to a prescribed fluid. From the mathematical viewpoint this involves the formal description of a fluid by means of a classical dynamical system which advances in time the relevant fluid fields. The possibility of defining an IKT for the 3D incompressible Navier-Stokes equations (INSE), recently investigated (Ellero et al, 2004-2007) raises the interesting question whether the theory can be applied also to thermofluids, in such a way to satisfy also the second principle of thermodynamics. The goal of this paper is to prove that such a generalization is actually possible, by means of a suitable extended phase-space formulation. We consider, as a reference test, the case of non-isentropic incompressible thermofluids, whose dynamics is described by the Fourier and the incompressible Navier-Stokes equations, the latter subject to the conditions of validity of the Boussinesq approximation.
