In this paper, we demonstrate that the hybrid normal-superconducting-normal (NSN) structure has potential for a multifunctional thermal device which could serve for heat flux control and cooling of microstructures. By adopting the scattering matrix approach, we theoretically investigate thermal and electrical effects emerging in such structures due to the Cooper pair splitting (CPS) and elastic cotunneling phenomena. We show that a finite superconductor can, in principle, mediate heat flow between normal leads, and we further clarify special cases when this seems contradictory to the second law of thermodynamics. Among other things, we demonstrate that the CPS phenomenon can appear even in the simple case of a ballistic NSN structure.
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