A simple method for characterizing the flow curve of a polymer solution (PEO) in shear in Couette geometry is developed. It consists in considering a priori the fluid in Newtonian flow with the assumptions related to the influence of the rheological and geometrical parameters, then to evaluate the shearing speed characteristic of this partially and/or totally sheared material. The results obtained by the numerical simulations in 2D and in 3D in this flow configuration allow to find a heterogeneity of rheological behavior related to the properties of the fluid on the one hand and on the other hand, to size the Couette geometry while fixing explicitly the experimental conditions according to whether the fluid is Newtonian or not Newtonian.