The Eyring‐Ree theory of non‐Newtonian flow is extended to the case of a continuous distribution of flow units. This results in an integral equation of the formF(s˙)=0∞G(t)arc sinh(s˙t)dt.This equation can be solved by integral transform methods to yield the unknown distribution functionG(t) when the flow curveF(s˙) is known as an analytic function. For the case of limited empirical data, approximation methods can be used to obtainG(t). Experimental data are shown for polyethylene at two temperatures and the distribution functions calculated.