Typically, the major components of coconut milk are moisture and fat content. The coconut milk samples using in this experiment contained about 54% moisture, 35% fat and 11% solid non-fat. When the samples were diluted by distilled water to adjust the designed fat content, the overall composition changed to 80–61% moisture, 15–30% fat and 5–9% solid non-fat. By comparing between fact and solid non-fat contents, it was observed that the percentages of solid non-fat are only one-third of fat content. As the rheological results showed that coconut milk exhibited pseudoplastic behavior and water is absolutely Newtonian fluid, it was reasonable to assume that fat content played an important role in flow property of coconut milk.