In this paper, an improvement and revision of the theory of Müller (1974, 1976), has been made under two conditions:(1) the horizontal component of the Coriolis force has been taken into account in the equations of motion for the internal wave field; and (2) the role of internal waves with frequencies close to the inertial frequency has been considered. The values of the viscosity coefficients and the diffusivity coefficients obtained in this paper are:vh=8×104 cm2s-1,vc=-1.8×104 cm2s-1, vv=4.3×103 cm2s-1, dc=1.2×106 cm2s-1, d'c=-2.5×104 cm2s-1.The appearance of the cross-diffusion (vc) of momentum is a natural result from the effect of the horizontal Coriolis force. Therefore the role of the horizontal shear of the mean flow cannot be absolutely separated from that of the vertical shear. So far in testing Müller's theory, the approximation of effective wave stress obtained by Ruddick and Joyce (1979) was extensively used, but it has to be revised under the conditions of this paper. The revised approximation shows that the internal waves with low frequencies close to the inertial frequency play an important role in the effective wave stress.