Abstract
We derive the Bekenstein-Hawking entropy formula for four and five dimensional non-supersymmetric black holes (which include the Schwarzchild ones) by counting microscopic states. This is achieved by first showing that these black holes are U-dual to the three-dimensional black hole of Banados-Teitelboim-Zanelli and then counting microscopic states of the latter following Carlip's approach. Higher than five dimensional black holes are also considered. We discuss the connection of our approach to the D-brane picture.