A molecular theory relating to entanglement is presented herein. The concept of our model is similar to that of Chompff, et a!. Since only long relaxation times are important, a light elastic string model is used instead of the Rouse chain. The molecular string is immersed in a viscous medium, and also, due to entanglements, o function-like frictional forces are exerted on p points randomly distributed along the string. An exact characteristic equation for relaxation times is obtained. Relaxation spectra in cases where p= 2, 4, 6 and 8, are computed numerically. It is shown that the spectrum consists of three parts: a short time region of the wedge type having a slope,-112, a middle time region of the flat type, and a long time region having a hump. Also, the maximum relaxation time is proportional to M 3 if the parameter of the enhanced friction at an entangled point is independent of M, where M is the molecular weight of polymer.