(N/A) The coefficient of viscosity $\eta$ is defined by the relation $F = \eta A \frac{dv}{dx}$,where $F$ is the viscous force,$A$ is the area,and $\frac{dv}{dx}$ is the velocity gradient.
Rearranging for $\eta$,we get $\eta = \frac{F}{A (dv/dx)}$.
In $SI$ units,the unit of force is $N$,area is $m^2$,and velocity gradient is $s^{-1}$. Thus,the $SI$ unit is $\frac{N}{m^2 \cdot s^{-1}} = N \cdot s \cdot m^{-2} = Pa \cdot s$ (Pascal-second) or $kg \cdot m^{-1} \cdot s^{-1}$.
In $CGS$ units,the unit of force is $dyne$,area is $cm^2$,and velocity gradient is $s^{-1}$. Thus,the $CGS$ unit is $\frac{dyne}{cm^2 \cdot s^{-1}} = dyne \cdot s \cdot cm^{-2}$,which is also known as $Poise$ $(P)$.
Conversion: $1 \text{ } Pa \cdot s = 10 \text{ } Poise$.