Heat Capacity of Superfluid (sup 4)He in the Presence of a Heat Current Near TThe thermodynamic theory of superfluid helium in the presence of a heat current is presented. We show that there is a thermodynamic relation between the heat capacity and the expression ps(W), which describes the depression of the superfluid density with the counterflow velocity W. Using this relation we show that the heat capacity of superfluid super4He in the presence of a heat current diverges at a depressed lambda transition temperature, suggesting the possibility of a new second order phase transition where the superfluid wave function is not the order parameter.