The present work deals with the flow structures of a turbulent boundary layer which are characterized by the existence of spanwise and streamwise vortices. Double row vortex model is introduced so that the experimental results obtained so far can be explained and that the relation between the inner layer structure and that of the outer layer can be studied. The velocity distribution of the outer layer is obtained simply as the induced flow field of the row of vortices, while that of the inner layer must take into account both viscous and Reynolds stresses. By introducing a variable eddy viscosity for the Reynolds stress which represents the average effect of near wall structure, a simple formula with two length scales is obtained which covers whole the inner layer.