The methods of irreversible thermomechanics and functional analysis are used to formulate the mathematical model of thermoelastic solid body taking account of structural heterogeneity of the body material and geometric irregularity of its surface. The density and the chemical potential of skeleton among others are included into the state parameters space. The source of skeleton mass reconciles the actual and reference body states and may be associated with real surface forming method. The

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... is of model problem solutions shows that the model is appropriate to describe coupled processes in porous and nanoporous bodies. It allows studying the size effects of strength, elastic moduli, etc. caused by near-surface non-homogeneity.