In this paper, a micromechanical model for rubber elasticity is proposed on the basis of analytical network-averaging of the tube model and by applying a closed-form of the Rayleigh exact distribution function for non-Gaussian chains. This closed-form is derived by considering the polymer chain as a coarse-grained model on the basis of the quantum mechanical solution for finitely extensible dumbbells (Ilg et al., 2000). The proposed model includes very few physically motivated material constants and demonstrates good agreement with experimental data on biaxial tension as well as simple shear tests.