 Solution

Set $u=-2\nu {\partial }_x\log \varphi$. Direct differentiation givesThus the Cole-Hopf transformation maps every nonvanishing solution of the heat equation to a solution of the viscous Burgers equation. Conversely the Burgers equation makes the ratio inside the derivative a function of time alone; a time-dependent rescaling of $\varphi$, which leaves $u$ unchanged, removes that function and gives the heat equation exactly.