We consider in this paper the problem of finding appropriate models for Large Eddy Simulations of turbulent incompressible flows from a mathematical point of view. The Smagorinsky model is analyzed and the vorticity formulation of the Navier–Stokes equations is used to explore more efficient subgrid-scale models as minimal regularizations of these equations. Two classes of variants of the Smagorinsky model emerge from this approach: a model based on anisotropic turbulent viscosity and a selective model based on vorticity angles. The efficiency of these models is demonstrated by comparisons with reference results on decaying turbulence experiments.