Starting from a simple set of phenomenological assumptions, we show how to establish a qualitative similarity between eta(gamma) and eta＇(omega), and a similar correlation between N-1(gamma) and 2 omega eta ＇＇(omega). Specifically, these assumptions are: 1. A broad relaxation spectrum; 2. A K-BKZ type superposition principle; 3. Saturation of stress for high shear rates.