2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/21187A model to explain the statistics of the velocity gradients in the dissipation range of a turbulent flow is presented. The experimentally observed non-gaussian statistics is theoretically predicted by means of a thermodynamical analogy using the maximum entropy principle of ordinary statistical mechanics.6 pages, 1 fugure, submitted for publication in Physical Review LettersStatistical Mechanicstext