We made a theoretical analysis for an axial flow of a working liquid of low viscosity without concern for the thermal effects. Variables studied were rotational speed of wiping blades, volumetric flow rate and viscosity.When the viscosity is low. theoretical values are in proper accord with experimental ones. As a result, we can say that the residence time and the effective area for heat transfer are able to be controlled (when the viscosity is low) by selecting the rotational speed.