Three dimensional numerical study was carried out to investigate the effect of aspect ratio on microchannel flow. We considered five straight rectangular channels with aspect ratios (height/width) 0.2, 0.4, 0.6, 0.8 and 1.0. Nitrogen gas flow was investigated for both slip and noslip wall boundary conditions. Isothermal wall condition was assumed. We used control volume method for this simulation. The slip velocity increases with the increase of aspect ratio. Friction coefficient decreases with the increase of aspect ratio. Slip friction coefficient is lower than noslip friction coefficient. Mass flow rate of slip model is higher than that of noslip model. We compared our results with the experimental result reported in the literature. The agreement was good.