In his monograph Thermodynamics, I. M\"uller proves that for incompressible
media the volume does not change with the temperature. This M\"uller paradox
yields an incompatibility between experimental evidence and the entropy
principle. This result has generated much debate within the mathematical and
thermodynamical communities as to the basis of Boussinesq approximation in
fluid dynamics. The aim of this paper is to prove that for an appropriate
definition of incompressibility, as a limiting case of quasi
thermal-incompressible body, the entropy principle holds for pressures smaller
than a critical pressure value. The main consequence of our result is the
physically obvious one, that for very large pressures, no body can be perfectly
incompressible. The result is first established in the fluid case. In the case
of hyperelastic media subject to large deformations the approach is similar,
but with a suitable definition of the pressure associated with convenient
stress tensor decomposition