Abstract: A new subgrid eddy viscosity model is proposed. The new subgird eddy viscosity is proportional to the skewness of longitudinal velocity increment, which characterizes the transportation of turbulent momentum bteween resolved and unresolved turbulence. The new model is verified by a DNS data bank of isotropic turbulence, and has been applied to the turbulent channel flow. The results show to be in good agreement with DNS ones.