Polyborosiloxane (PBS) was synthesized from boric acid and hydroxyl-terminated polydimethylsiloxane (PDMS). The oscillatory shear behavior of PBS formed by PDMS with different molecular weight was studied. The relaxation time of PBS was calculated by Doi-Edwards model. Finally, the shear-stiffening mechanism of reversibly crosslinked entangled polymer was obtained. Shear stiffening occurs at lower shear frequencies, which is mainly due to crosslinking bonds and friction between molecules hindering the movement of molecules. The increase in storage modulus at high frequencies is attributed to the resistance caused by entanglement in the stretching process of molecular chains. In addition, the molecular weight is greater and the degree of shear stiffening is higher. Such a conclusion is useful to further study the application of shear stiffening.