  A vibrational model of heat transfer in simple liquids with soft pairwise
interatomic interactions is discussed. A general expression is derived, which
involves an averaging over the liquid collective mode excitation spectrum. The
model is applied to quantify heat transfer in a dense Lennard-Jones liquid and
a strongly coupled one-component plasma. Remarkable agreement with the
available numerical results is documented. A similar picture does not apply to
the momentum transfer and shear viscosity of liquids.
