Gibbs' seminal prescription for constructing optimal states by maximizing the entropy under pertinent constraints is used to derive a lattice kinetic theory for the computation of high Reynolds number flows. The notion of modifying the viscosity to stabilize subgrid simulations is challenged in this kinetic framework. A lattice Boltzmann model for direct simulation of turbulent flows is presented without any need for tunable parameters and turbulent viscosity. Simulations at very high Reynolds numbers demonstrate a major extension of the operation range for fluid dynamics.