This study simplifies the phenomenological theory of viscosity previously proposed by the present authors. This simplified theory has only two thermodynamic properties and one parameter, as opposed to its predecessor, which has many, allowing for easy calculation of the liquid viscosities. The viscosity of liquid metals, an excellent test for checking the validity of the liquid theory, can be calculated using the equation based on the simplified theory. The calculated results by the current theory turn out to be good for the liquid metals, including sodium, potassium, rubbidium, cesium, lead and mercury.