A method for viscosity measurement of Newtonian liquid using mode conversion from longitudinal wave to shear wave are presented in this paper. The Pspice electrical models for the simulation of the viscosity measurement system are established. An aluminum prism with an oblique solid-air interface converts the longitudinal wave to shear wave which is used to measure the liquid viscosity. Echo signals which obtain in the experiment are compared to the Pspice simulation results. By measuring the magnitude of the reflection coefficient alone in the frequency domain, we obtained the viscosity of Newtonian liquid with high accuracy which also fits the simulation results well.