Resistance (R) of Fe 3 O 4 -based magnetic fluids ( MFs ) of various liquid carriers, concentration of Fe 3 O 4 particles (ε) and applied magnetic fields (H), have been estimated from the voltage-current measurements at room temperature. The resistivity was found to follow an empirical relation of the form ρ = ρ 0 ε -n , where ρ 0 is a constant and the exponent n was found to depend on the viscosity of the liquid carrier. The voltage current relation was found to be linear up to 120 V. A simple model was proposed to explain the dependence of the resistance on the viscosity of the liquid carrier and on chain length.