1. Assuming that the elementary molecular deformation process conforms to the Maxwell model, and that the molecular elastic forceGiand viscous force &eegr;iare functions (of unspecified forms) of the free energy of activationF*, the following expressions for the dynamic modulusGdand dynamic viscosity (internal friction) &eegr;dare obtained:Gd=1A0∞&ohgr;2&tgr;i2Gi&phgr;(F*)&ohgr;2&tgr;i2+1dF*,and&eegr;d=1A0∞&eegr;i&phgr;(F*)&ohgr;2&tgr;i2+1dF*,whereA=area of sample, &tgr;i=Gi/&eegr;i, &ohgr;=vibration frequency, and &phgr;(F*)dF*=thenumberof elementary processes having activation energies lying betweenF* andF*+dF*.2. By employing an expression relating the relaxation time &tgr;iwithF* for the elementary process, and adopting the so‐called ``box'' distribution of relaxation times, the following explicit form for the distribution of activation energies is deduced:&phgr;=const(1/kTF*−1/F*2),wherek=Boltzmann's constant andT=absolute temperature. When the box distribution, as represented by this explicit form for &phgr;, is introduced into the foregoing expressions forGdand &eegr;d, the integrated results are found to predict temperature and frequency dependencies which are in gratifying agreement with experiment.