Heats of combustion of n‐alkanes, ΔHn , from CH4 to C60H122 have been determined using quantum‐chemical calculations. We have observed a nearly perfect linear relationship between ΔHn(theo) and the experimental values of heats of combustion for methane to n‐eicosane. Then, we were able to extrapolate for 21 ≤ n ≤ 60. Interestingly, we showed that the variations of the increments H[n‐CnH(2n+2)]/n ‐H[n‐C(n–1)H2n]/(n–1) against n led to a characteristic power law distribution.