Dynamic viscosity $\mu=\tau \cdot \frac{d y}{d \epsilon}$.
$\tau=$ shearing stress
$\frac{d y}{\cdot d \epsilon}$ = velocity gradient
$m =\left[ M ^{1} L ^{1} T ^{2}\right]\left[ T ^{1}\right]=\left[ M ^{1} L ^{1} T ^{1}\right]$
same as that of coefficient of viscosity.