According to Newton, the viscous force acting between liquid

According to Newton, the viscous force acting between liquid layers of area A and velocity gradient
∆V/∆Z is given by F = -η A ∆V where η is constant called coefficient of viscosity.
∆Z
The dimensional formula of η is

Substitute the dimensional formula of F, A, ∆V and ∆Z on both sides and find that for η.

∆V/∆Z is given by F = -η A	∆V	where η is constant called coefficient of viscosity.
	∆Z