The main goal of this paper is to describe new approach to constructing generalized closure relationships for pipe, annular and sub-channel transfer coefficients for wall friction, heat and mass transfer. The novelty of this approach is that it takes into account not only axial and transversal parameter distributions, but also an azimuthal substance transfer effects. These constitutive relations, which are primordial in the description of single- and two-phase one-dimensional (1D) flow models, can be derived from the initial 3D drift flux formulation. The approach is based on the Reynolds flow, boundary layer, and substance transfer generalized coefficient concepts. Another aim is to illustrate the validity of the “conformity principle” for the limiting cases. The method proposed in this paper is founded on the similarity theory, boundary layer model, and a phenomenological description of the regularity of the substance transfer (momentum, heat, and mass) as well as on an adequate simulation of the flow structures. With the proposed generalized approach it becomes possible to develop an integrated in form and semi-empirical in maintenance structure analytical relationships for wall friction, heat and mass transfer coefficients.