>First lets start with a definition:
>Calorie: a standard unit of heat equal to the amount of heat required to raise one gram of water one degree Celsius.
>
>Take one can of beer out of your fridge and lets say it's temperature is 4 degrees Celsius. Depending on what kind of beer it is the contents of the can contain a certain amount of calories, lets use 100 calories.
>Lets say 1 ml of beer is 1 gram (reasonable approximation), and lets say a can contains approximately 300ml of beer.
>Now to the interesting part. The body of the person drinking a can of beer will have to heat the liquid from 4 degrees Celsius to 37 degrees Celsius, this will according to the definition above consume 9900 (30*300)calories. This means you will have a net loss of 9800 (9900-100) calories for each can of beer you drink.
>Throw some ice in the beer (heaven forbid) you will loose even more calories.
>
>I might go on a diet tonight :)

I read about that before. I think the fallacy is the confusion between calories and kilo-calories. I understand that for brevity, the latter is often simply called "calories".