In C.G.S unit, dynamic viscosity is expressed as:

Explanation:According to Newton's law of viscosity, shear stress is directly proportional to the rate of angular deformation (shear strain) or velocity gradient across the flow.\(τ\propto\frac{du}{dy}\)\(τ=μ\frac{du}{dy}\)where, τ = shear stress, μ = absolute or dynamic viscosity, du/dy = velocity gradient ⇒ dα/dt = rate of angular deformation (shear-strain).Units of Dynamic viscosity:\(\mu=\frac{\tau}{\frac{du}{dy}}\Rightarrow\frac{Shear\;stress}{\frac{Change\;in\;velocity}{Change\;in\;DISTANCE}}\)\(\mu=\frac{\frac{Force}{Area}}{\frac{LENGTH}{Time}\times\frac{1}{Length}}\Rightarrow\frac{Force\;\times\;Time}{(Length)^2}\)\(\mu=\frac{Ns}{m^2}\)∴ the unit of dynamic viscosity in SI unit is Ns/m2 or Pa-s.The unit of force in the CGS system is dyne, the unit of length is cm and the unit of time is sec.\(\mu=\frac{dyne\;\times\;sec}{cm^2}\)\(\because1\;P=\frac{dyne\;\times\;sec}{cm^2}\)∴ the unit of dynamic viscosity in CGS system is 'Poise' and 1 Poise = 0.1 Ns/m2 or Pa-s.Kinematic viscosity:It is defined as the ratio between the dynamic viscosity and DENSITY of the fluid.\(\nu=\frac{\mu}{\rho}\)Units of kinematic viscosity:\(\nu=\frac{\mu}{\rho}\Rightarrow\frac{\frac{Force\;\times\;Time}{(Length)^2}}{\frac{Mass}{(Length)^3}}=\frac{Mass\times\frac{Length}{(Time)^2}\times{Time}}{\frac{Mass}{Length}}\)\(∴\nu=\frac{(Length)^2}{Time}\)∴ the SI unit of kinematic viscosity is m2/s and the CGS unit of kinematic viscosity is cm2/s or 'stoke'.1 stoke = 10-4 m2/s.