Viscoelastic material behavior in polymer systems largely arises from dynamic topological rearrangement at the network level. In this paper, we present a physically motivated microsphere formulation for modeling the mechanics of transient polymer networks. By following the directional statistics of chain alignment and local chain stretch, the transient microsphere model (TMM) is fully anisotropic and micro-mechanically based. Network evolution is tracked throughout deformation using a Fokker–Planck equation that incorporates the effects of bond creation and deletion at rates that are sensitive to the chain-level environment. Using published data, we demonstrate the model to capture various material responses observed in physical polymers.