The increase in viscosity of a ferrofluid due to an applied magnetic field
is discussed on the basis of a phenomenological relaxation equation for the
magnetization. The relaxation equation was derived earlier from irreversib
le thermodynamics, and differs from that postulated by Shliomis. The two re
laxation equations lend to a different dependence of viscosity on magnetic
field, unless the relaxation rates are related in a specific field-dependen
t way. Both planar Couette flow and Poiseuille pipe flow in parallel and pe
rpendicular magnetic field are discussed. The entropy production for these
situations is calculated and related to the magnetoviscosity.