A fundamental understanding of the flow characteristics of electrolyte solutions in microchannels is critical to the design and control of microfluidic devices. Experimental studies have shown that the electroviscous effect is appreciable for a dilute solution in a small microchannel. However, the experimentally observed electroviscous effects cannot be predicted by the traditional theoretical model, which involves the use of the Boltzmann distribution for the ionic concentration field. It has been found that the Boltzmann distribution is not applicable to systems with dilute electrolyte solutions in small microchannels because it violates the ion number conservation condition. A new theoretical model is developed in this paper using the Nernst equation and the ion number conservation, instead of the Boltzmann distribution, to obtain the ionic concentration field. The ionic concentration field, electrical potential field, and flow field in small microchannels are studied using the model developed here. In order to verify this model, the model -predicted dP/dx (applied pressure gradient) similar to Re (Reynolds number) relationship is compared with the experimentally determined dP/dx similar to Re relationship. Strong agreement between the model predictions and the experimental results supports this model. (C) 2003 Elsevier Inc. All rights reserved.