Thermoelectric (TE) devices already found a wide range of commercial, military and aerospace applications. However, at present commercially available TE devices typically offer limited heat to electricity conversion efficiencies, well below the fundamental thermodynamic limit, calling for the development of higher efficiency materials. The team of MicroXact Inc and UCLA DRL is proposing to develop a revolutionary ultrahigh efficiency thermoelectric material fabricated on completely new fabrication principles. The material comprises the three-dimensional "wells" of Ge/Si Quantum Quantum Dot Superlattices fabricated by a conformal coating of macroporous silicon (MPSi) pore walls. Such a material will provide very high ZT values at macroscopic thicknesses of the material, permitting 30% or more conversion efficiencies. In Phase I of the project the team will develop a thorough model of the proposed TE material, will theoretically predict the achievable efficiency of the material and will demonstrate the growth of the single layer of QDs on the pore walls. In Phase II the team will fabricate the proposed material and will demonstrate the efficiencies exceeding 30%. After the Phase II the team will attract VC funding to commercialize the technology.