A simple nonlinear theory of viscoelasticity has been developed for ap
plication to elastomers. The interpretation of nonlinear viscoelastic
responses based on Gibbs-DiMarzio theory has been identified at a mole
cular level and hence structural understanding has been established. T
he introduced model is applied to strain imposed conditions. From this
, a relaxation process has been revealed for the resultant stress, whe
re a dependence of relaxation time on the state of strain has been est
ablished.