The Kelvin–Planck statement (or the heat engine statement) of the second law of thermodynamics states that it is impossible to devise a cyclically operating device, the sole effect of which is to absorb energy in the form of heat from a single thermal reservoir and to deliver an equivalent amount of work. This implies that it is impossible to build a heat engine that has 100% thermal efficiency.
References
Kelvin–Planck statement Wikipedia(Text) CC BY-SA