This contribution deals with the development of a first-principles model for ice cream formation in the freezing unit to support product design and plant operation. Conservation equations for the mass, energy and momentum, considering axial flow assumptions are taken into account. The distributed features of the ice crystals and air bubbles are considered. Information related to the phase equilibrium conditions, the equations of state and the rate equations are added to the model. Some model reduction is already present, regarding the complex laminar fluid flow. The essential uncertainty of the model is in the simplification of the fluid flow, as well as in the structure and parameters of the rate laws. The structure of the model is presented, as well as preliminary computational results.