Subject: How many calories does drinking a gallon of 5 degree C. water burn?

My friend and I have a long running debate about the dietery aspects of 
cold liqueds.  To be more specific, I would like to know, how many 
calories are burned by the body to heat cold water to body temperature.

Since we know the temperature that water enters the body.  let's say 5 
degrees Celsius, and we know it leaves the body at body temperature which 
is what, 37?  I say that since one calorie is defined as heating one gram 
of water one degree celious, that a gallon being 3.79 liters or 3790 
grams, and it is heated 32 degrees, that would be approximately 3790*40 =
151600 calories, or 151.6 nutritional calories.    

so in summary, I say that the body burns 150 calories for every gallon of 
5 degree Celcius water drunk,  and my friend argues that if that were the 
case, people would drink water to lose wieght and he disagrees.  I figure 
the water does have to reach body temperature and that energy has to come 
from somewhere.  Please help us out.

I have had some thermodynamics classes and other physics and biology 
classes so feel free to get as technical as you wish.  Thank you.

Re: How many calories does drinking a gallon of 5 degree C. water burn?