This paper describes a new physical model for resonance shear measurement. The resonance shear method developed by us provides a tool for investigating the rheological and tribological properties of liquids confined between two surfaces as a function of the surface distance from micrometer to zero (contact) with nanometer level resolution with high sensitivity and stability. The properties of the confined liquid can be quantitatively studied by analyzing the resonance curve using a physical model. However, the quantitative analysis using the previously developed model was applicable only for the condition of the relatively low liquid viscosity (below ∼100 Pa s). A new physical model described in this paper enabled us to continuously analyze the properties of confined liquids at all distances, which was not possible by the previous model. It became possible to calculate the movement of a lower surface and the shear rate applied on the confined sample using the parameters obtained from the resonance curves.