Recent　rapid　advances　in　microelectromechanical　system　have　facilitated　the　applications　of　various　oscillating　microstructures,　where　fluid　damping　plays　a　critical　role　and　becomes　a　main　cause　of　energy　dissipation.　In　the　present　study,　we　have　used　lattice　Boltzmann　method　to　investigate　the　Stokes＇　second　problem　for　non-equilibrium　effect