The potential temperature θ of a parcel of dry air is the temperature it would have if brought adiabatically to the reference pressure p0=1000hPa: θ=T(1000/p)2/7 with p in hectopascals and T in kelvins.
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Example 26.8 (The tropopause of the standard atmosphere)
At the surface of the standard, θ=288.15×(1000/1013.25)2/7=287.07K. At the tropopause, T=216.65K and p=226.32hPa: θ=216.65×(1000/226.32)2/7=216.65×1.529=331.2K. Air from the tropopause brought down adiabatically to 1000hPa would arrive at 331.2K, 44K warmer than surface air brought to the same pressure. The temperature falls by 71.5K from the ground to the tropopause, yet the potential temperature rises by 44K.