We investigated the nonlinear behavior of a microbubble under ultrasound, taking into account the heat transfer inside the bubble and through the bubble wall. The polytropic relation, which has been used for the process of pressure change depending on the volume variation of ideal gases, cannot properly treat heat transfer involving the oscillating bubble under ultrasound. In this study, a set of solutions of the Navier-Stokes equations for the gas inside the bubble along with an analytical treatment of the Navier-Stokes equations for the liquid adjacent to the bubble wall was used to treat properly the heat transfer process for the oscillating bubble under ultrasound. Entropy generation due to finite heat transfer, which induces the lost work during bubble evolution, reduces the collapsing process and considerably affects the nonlinear behavior of the bubble.