Abstract: An integral constitutive equation and a set of material functions for describing the strain history of polymer melts were formulated in terms of the Cauchy-Green and Finger tensors. A simple memory function and the dependence of ηo and τt on M3.4 were derived from the theory of non-linear viscoelasticity with constraints of entanglements for polymer melts and substituted into the Oldroye-Walters-Fredickson constitutive equation. An integral constitutive equation for polymer melts was consequently obtained. Some material functions of the constitutive equation related to certain "test flow" are examined as follows : (1) simple steady shear flow; (2) steady elongation flow; (3) small-amplitude oscillatory shear flow; (4) stress growth upon the inception of steady shear elongation flow; (5) stress relaxation (modulus and compllance). These theoretical relations for simple steady shear flow were compared with experimental data from our laboratory and references for various polymer melts and concentrated solutions. A good agreement between the theory and experiment was achieved.