The coefficient of viscosity is the tangential force per unit area required to maintain a unit velocity gradient.
In C.G.S ystem, the unit of coefficient of viscosity is dynes/cm
2
.
In MKS system, the unit of coefficient of viscosity is N.s/m
2
.
1 N= 10
5
dyne and 1m
2
=10
4
cm
2
⇒
10
4
10
5
dynes/cm
2
=10
Thus, the ratio of
ηCGS
ηMKS
=10