Publisher Summary This chapter describes the kinetic coefficients in the theory of the generalized kinetic equations. The linearization of the generalized Boltzmann equation (GBE) forms the basis for obtaining kinetic coefficients. The chapter develops in the theory of generalized Boltzmann equation (GBE) the approximate modified Chapman–Enskog method. The calculations of kinetic coefficient can also be made by taking into consideration the statistical fluctuations. The heat flux, in its fluctuation part, depends on the coefficients of diffusion and viscosity in the considered physical system. It remains only to calculate integrals, corresponding to average values in the generalized Navier–Stokes approximation.