Abstract
We present a physical model constructed from the Navier-Stokes equation to describe the evolution of the probability distribution function of transverse velocity gradients in 3D isotropic turbulence. Quanitative agreement with data from direct numerical simulations of isotropic turbulence for a wide range of Reynolds number is obtained. The model is based on a concrete physical picture of self-distortion of structures and interaction between random eddies and structures; the dynamical balance explains the non-Gaussian equilibrium probability distributions.