Helium has lowest viscosity .
The least viscous at any temperature must be superfluid liquid helium. Many liquids exhibit low viscosity at room temperature, such as water or alcohol, and other liquids demonstrate low viscosity under increasing heat. For example, cooking oil, although rather inviscid at room temperature, becomes even less viscous when it is heated in a pan.
Honey has the greatest resistance to flow, so it has the greatest viscosity. Causes of viscosity in liquids is due to strong cohesive forces between the molecules, any layer in a moving fluid tries to drag the adjacent layer to move with an equal speed and thus produces the effect of viscosity.
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