Unruh effect and entropy of Schwarzschild black hole

We consider Unruh effect as an origin for Schwarzschild black hole entropy thus implying unitarian evolution of gravity. We simulate the black hole by set of Unruh horizons and estimate total entropy of the system. Dependence on mass and spin of the emitted particles is taken into account. The obtained results may be easily extended to any other intrinsic degrees of freedom of the particles. Unruh effect contribution to Schwarzschild black hole entropy is presented in exact analytical form.