The new form of breakdown parameter is proposed and the applicability of this parameter to shock wave
flow and to shear flow has been established. This form of parameter may be applied to solutions of Boltzmann equation or to Navie‐Stokes equations. Burnett constitutive relations for stresses and heat flux were analyzed in shear flow,
flows past circular cylinder and past plane plate at zero angle of attack. The generalization of Newton‐Fourier (Navier‐Stokes) relations for plane nonequilibrium flow (based on macroscopic equations established for Couette flow and for cylindrical expansion into vacuum) is proposed.