Generalises the author's result (see ibid., vol.12, p.L141-6, 1979) which showed that conventional equations for entropy flux and mass flux as coupled linear functions of their conjugate forces necessarily imply the existence of an uncoupled set of fluxes and forces as well. An alternative set of flux force conjugates in which each flux is collinear with its conjugate force is derived. The author's concept of disequilibrium (see Phys. Lett. A, vol.63, p.73-5, 1977) is rigorously developed to give a phenomenological model of the steady state. The theory is consistent with near-equilibrium theory but is capable of wider application. Its scope includes thermoelectric effects, flow in porous media, and biophysical as well as engineering processes. Continuity of the analysis over the whole range from reversible equilibrium to highly irreversible nonequilibrium steady states is important.