  The universal lower bound of the ratio of shear viscosity to entropy density
is suggested by the string theory and gauge duality for any matter. We examined
the ratio of shear viscosity to entropy density for viscous accretion flow
towards a central gravitating object in the presence of dark energy. The ratio
appears close to the universal lower bound for certain optically thin, hot
accretion flows as they are embedded by strong magnetic field. Dark energy is a
kind of exotic matter which has negative pressure. So dark energy creates
repulsive force between the accreting particles, which indicates that shear
viscosity of the flow becomes very low. Dark energy as accreting fluid has very
high entropy density. The ratio should reach near to the lowest value for dark
energy accretion. We wish to study what happens to the shear viscosity to
entropy density ratio for viscous dark energy accretion flow.
