Unified Non-Local Theory of Transport Processess, 2nd Edition provides a new theory of transport processes in gases, plasmas and liquids. It is shown that the well-known Boltzmann equation, which is the basis of the classical kinetic theory, is incorrect in the definite sense. Additional terms need to be added leading to a dramatic change in transport theory. The result is a strict theory of turbulence and the possibility to calculate turbulent flows from the first principles of physics.