Thermal metamaterials based on transformation theory offer a practical design for controlling heat flow by engineering spatial distributions of material parameters, implementing interesting functions such as cloaking, concentrating, and rotating. However, most existing designs are limited to serving a single target function within a given physical domain. Here, we analytically prove the form invariance of thermoelectric (TE) governing equations, ensuring precise controls of the thermal flux and electric current. Then, we propose a dual‐function metamaterial that can concentrate (or cloak) and rotate the TE field simultaneously. In addition, we introduce two practical control methods to realize corresponding functions: one is a temperature‐switching TE rotating concentrator cloak that can switch between cloaking and concentrating; the other is an electrically controlled TE rotating concentrator that can handle the temperature field precisely by adjusting external voltages. The theoretical predictions and finite‐element simulations agree well with each other. This work provides a unified framework for manipulating the direction and density of the TE field simultaneously and may contribute to the study of thermal management, such as thermal rectification and thermal diodes.
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