This Rapid Communication presents a simple closure for the two-point correlation transport equation in decaying isotropic turbulence. It relies essentially on an eddy viscosity ν<sub>t</sub> which exhibits some remarkable universal facets over an impressively wide range of scales. This allows us to model the third-order structure functions in different decaying flows covering a large extent of Reynolds numbers. The model is numerically time integrated to predict the decay of second-order structure functions and compared to experiments in grid turbulence. Agreement between predictions and measurements is satisfactory.