This study aimed to evaluate the rheological characteristic of W/O microemulsion. Using the Low Shear-30 Sinus Rheometer, we assessed the effects of water percentage in microemulsion on the apparent viscosity of microemulsion at different shear rates and temperature, and on the viscoelasticity of microemulsion. The results demonstrated that with the increase of water, the apparent viscosities at four different shear rates increased exponentially. The fitted curve between water percentage and the apparent viscosity (eta) at low shear rate was steeper than the others. We found that viscous component (eta') and elastic component (eta") also increased exponentially when water percentage was increasing. This communication addressed the relationship between water percentage and eta, and discussed the physical meaning of the elastic component. The results suggest that both the viscous component and the elastic component present qualitatively physical nature, but the viscous component is more accurate than the other.