Abstract A new formula representing the viscosity temperature dependence is proposed. The formula is valid for a variety of liquids, e.g. associated and non-associated liquids, hydrocarbons and mixtures of hydrocarbons. Water, solutions of sucrose in water and of sulphuric acid in water also fit into the system. The same formula can even be applied to mercury. The method can be used for saturated and non-saturated natural mineral-oils, for fatty oils as well as for hydrocarbon mixtures obtained by polymerization and by expelling oxygen from polymerized fatty oils. The proposed formula is generally applicable and more concise and clear than many of the existing equations.