Abstract: The idea of intermittency has been applied to generalize the Kolmogorov's theory on turbulence. At present work a formulation for eddy diffusivity is derived based on the Taylor's statistical theory of turbulence and a generalized turbulent spectral equation for energy, where the intermittency is represented by a scaling exponent. The intermittency phenomenon is modeled by a multifractal approach, where the latter property is obtained from Tsallis's thermostatistics. Differently from convective boundary layer, in the stable layer the heat flux is directed from the atmosphere to the surface, being the wind shear the mechanism reponsable to maintain the turbulence.