The flow of suspended particle in various fluid viscosities was investigated in this study. The particles in viscous fluid flow are affected by transverse inertial force and shear lift force, so their equilibrium position will be located where these forces balance. The straight 200x100 µm2 cross section, 5 cm long microfluidic device used in this study was fabricated using printed circuit board technique. The 10 micron polystyrene microspheres suspended in propylene glycol with various viscosities solution were used in determining effect of liquid viscosity on particles equilibrium position. The computational fluid dynamic simulation was carried out to calculate particle equilibrium position and compare with experimental result. Since small volume fluid is needed in microfluidic experiment, the device can used to determine viscosity of small amount unknown liquid.