This book presents an innovative unified approach to the statistical foundations of entropy and the fundamentals of equilibrium statistical mechanics. These intimately related subjects are often developed in a fragmented historical manner which obscures the essential simplicity of their logical structure. In contrast, this book critically reassesses and systematically reorganizes the basic concepts into a simpler sequential framework which reveals more clearly their logical relationships. The inherent indistinguishability of identical particles is emphasized, and the resulting unification of classical and quantum statistics is discussed in detail. The discussion is focused entirely on fundamental concepts, so applications are omitted. The book is written at the advanced undergraduate or beginning graduate level, and will be useful as a concise supplement to conventional books and courses in statistical mechanics, thermal physics, and thermodynamics. It is also suitable for self-study by those seeking a deeper and more detailed analysis of the fundamentals.