We describe a unified semi-empirical approach for predicting the viscosity of dilute and concentrated hard and soft sphere systems. A variable specific volume, k was introduced to convert the mass concentration to effective volume fraction. With increasing particle concentration, the concentration of free counter-ions in the solution can be large enough to induce an osmotic de-swelling of soft particles, resulting in the particle shrinkage. The viscosity data for four different microgel systems at different neutralization degree showed excellent agreement with the modified Krieger-Dougherty model. (C) 2004 The Society of Rheology.