In this paper, a theoretical analysis is carried out to study the effect of viscosity variation with pressure in multiply grooved moving hydraulic spool valves. Analytical expressions for pressure distribution in the clearance and leakage flowrate are obtained solving one-dimensional Reynolds. For constant viscosity, an analytical expression for lateral force is also presented. The results showed that variation of viscosity with pressure affect highly on pressure distribution, leakage flowrate and lateral forces in hydraulic spool valves. Therefore additional intensive studies, including numerical analysis for two-dimensional Reynolds, should be required to investigate detailed lubrication characteristics of spool valves for high pressure.