Accurate low temperature Seebeck measurements are difficult since they require the detection of very small emf's. An alternative Peltier measurement, which provides equivalent information, is described, and satisfactory experimental results are presented on materials with Seebeck coefficients as low as 2×10−8V/K. The technique has the capability of measuring a Seebeck coefficient of 10−9V/K with 2% precision and should be particularly useful for use on high resistivity alloys and for measurements in the presence of a magnetic field.