The low temperature heat capacities of three AIIInitrides, AIII=Al, Ga and In, were measured by relaxation method in the temperature range 2–300 K and the corresponding entropies at the reference temperature 298.15 K were evaluated from the experimental data. The lattice heat capacity at constant volume was also assessed theoretically within harmonic crystal approximation by direct method using a combination of VASP software package to obtain the Hellmann-Feynman forces and the Phonon program to calculate the phonon spectra. The experimental data were analyzed by means of a Debye-Einstein model taking use of the calculated heat capacity and involving additionally an anharmonic contribution.