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n an early approach, we proposed a kinetic model with multiple translational temperature [K. Xu, H. Liu and J. Jiang, Phys. Fluids {\\bf 19}, 016101 (2007)], to simulate non-equilibrium flows. In this paper, instead of using three temperatures in $x-$, $y-$, and $z$-directions, we are going to further define the translational temperature as a second-order symmetric tensor. Based on a multiple stage BGK-type collision model and the Chapman-Enskog expansion, the corresponding macroscopic gas dynamics equations in three-dimensional space will be derived. The zeroth-order expansion gives the 10 moment closure equations of Levermore [C.D. Levermore, J. Stat. Phys {\\bf 83}, pp.1021 (1996)]. To the 1st-order expansion, the derived gas dynamic equations can be considered as a regularization of Levermore's 10 moments equations. The new gas dynamic equations have the same structure as the Navier-Stokes equations, but the stress strain relationship in the Navier-Stokes ...