In this paper, a numerical analysis is carried out to show the effect of friction farce on the dynamic characteristics of a flow divider valve. The continuity equations and the equation of motion fur spool are numerically solved. The viscous friction force acting on the spool is considered analyzing the Reynolds equation which governs the viscous flow in the clearance gap between the spool and sleeve. Dynamic characteristics are highly affected by the viscous friction farce whose magnitude is relatively small compare with other fluid forces. Therefore present theoretical formulation and numerical scheme can be used generally in designing and performance evaluation of all the hydraulic spool valve.