Flow of fluid has been studied in various fields of fluid engineering. To hydraulic engineers, the unsteady flow such as pulsation and liquid hammering in pipes has been considered as a serious trouble. So we are supposed to approach the formalized mathematical model by using more exact momentum equation for fluid transmission lines. Most of recent studies fur pipe line have been studied without considerations of variation of viscosity and temperature, which are the main factors of pressure loss causing the friction of fluid inside pipe line. Frequency response experiments are carried out with use of a rotary sinusoidal flow generator to investigate wave equation take into account viscosity and temperature. But we observed that measured value of gains are reduced as temperature increased. And it was respectively observed that the measured value of gains are reduced and line width of gain is broadened out, when temperature was high in the same condition. As we confessed, pressure loss and phase delay are closely related with the length, diameter and temperature of pipe line. In addition, they are the most important factors, when we decide the momentum energy of working fluid.