The first part of this paper deals with the Frey-Salmon irreversibility hypothesis, the kinetic equation that is deduced therefrom, and the comparison with experiment for the viscosity and thermal conductivity coefficients. The relaxation time which has been introduced is the average value of the duration of a collision. The second part deals with a new irreversibility hypothesis which leads to a kinetic equation of the same form as the first but in which the relaxation time is deduced from the interparticle potential.