“…In case of considering internal rotation, Shliomis (5), (6) , Berkovsky, et al (7) , Jansons (8) , Tanahashi, et al (9) , , Shizawa-Tanahashi (11), (12) , the authors (13) - (16) , Liu (17) , Felderhof-Kroh (18) , Felderhof (19) , Müller-Engel (20) and Müller-Liu (21) reported the theoretical discussion on the basic equations of magnetic fluids. Tanahashi-Okanaga (22) and the authors (23), (24) reported the micropolar theory for electrically conducting fluids in which magnetic fluids were included. Although above-mentioned theories have been proposed, the equation system for magnetic fluids is not yet established, especially, there have been several problems in the constitutive equation of magnetiza-tion.…”