This paper throws new light upon generation mechanism of viscosity. First, it is explained that viscosity is a mechanical characteristic yielded in the field of potential energy similar to elasticity. Second, generation mechanism of viscosity is made clear using electric potential between two atoms. It is newly introduced that the point of inflection of Lennard-Jones potential decides the boundary between the elasticity and the viscosity regions. Third, the reason is given why viscosity dissipates and loses mechanical energy. Forth, it is presented how viscosity yields the resistance force proportional to given velocity.

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