The rheological properties of complex materials such as polymer melts show complicated non-Newtonian flow phenomena when they are subjected to shear flow. These flow properties are controlled by the characteristics of flow units and the interactions among the flow segments. The non-Newtonian flow curves of poly(vinyl alcohol) hydrogel were obtained in various concentrations and temperatures by using a cone-plate rheometer. By applying non-Newtonian flow equation to the flow curves for PVA hydrogel samples, the rheological parameters were obtained. The PVA hydrogel samples are shear thinning under increasing shear rate modes which result in thixotropic behavior.