We analytically study a thermal Brownian motor and calculate exactly the Onsager'srncoe±cients in equilibrium and steady state conditions. We show that the reciprocityrnrelation holds and the determinant of the Onsager's matrix vanishes. Such a condi-rntion implies that the device is built with tight coupling. This tells us why Carnot'srne±ciency can be achieved in the limit of in¯nitely slow velocities (quasistatic pro-rncess). We also ¯nd the e±ciency and the coe±cient of performance for our modelrnat these conditions using Onsager's coe±cients. The e±ciency and the coe±cient ofrnperformance that we found using the tools of LIT is exactly the same as the Carnot'srne±ciency and coe±cient of performance. Also we ¯nd the e±ciency (at maximumrnpower) and the maximum coe±cient of performance of the Brownian refrigeratorrnto be exactly identical with the the corrosponding results of Curzon - Alhborn andrnCarnot's refrgerator for perfectly tight coupling model