The temperature and density of electrons are computed for Comet Giacobini‐Zinner, and are compared with ICE observations. The computations differ from the previous model of Marconi and Mendis [1986a] in that very recently calculated cooling rates are employed and the photo‐electron collisions with neutrals are treated separately from the thermalized electrons. While Marconi and Mendis [1986a] obtained electron temperatures and densities which were high relative to ICE observations, the present calculation yields temperatures which are low relative to the ICE observations, but densities which are consistent with the observations. Plasma dissipative processes in the tail are suggested as a significant additional heat source.