The purpose of this study is to materialize the viscosity sensor by using the SH-SAW sensor of which the center frequency is operated at higher than 50 MHz. In order to measure the viscosity, SAW sensor of which the center frequency is operated at 100 MHz is developed. By using the developed sensor, phase shift, delay time, insertion loss, and frequency variation are measured at different viscosity. The result shows that the phase shift difference between the viscosity variations is such that the difference between the distilled water and the 100 % glycerol solution is approximately $45^{circ}$, the change of the insertion loss is approximately 9 dB, and the difference of frequency variation is approximately 5.9 MHz. Therefore, it is shown that viscosity of unknown solution can be measured with the surface acoustic wave sensor.