An improvement of the eddy‐viscosity representation for Reynolds stress is made from the statistical viewpoint. The Reynolds stress is calculated with the aid of the two‐scale direct‐interaction formalism, and its deviation from the eddy‐viscosity representation is found under general mean flows. This result theoretically elucidates the noncoincidence of the zeros of Reynolds stress and mean strain, which is frequently observed in asymmetric turbulent shear flows.