The main objective of this paper is to investigate the effect of surface roughness and lubricant viscosity on coefficient of friction in silicon nitride- steel rolling contact. Two samples of silicon nitride with two different values of surface roughness were tested against steel counter face. The test was performed on four ball tester in presence of lubricant with two different values of viscosity. Taguchi technique a methodology in design of experiment implemented to plan the experimentation and same is utilized to evaluate the interacting effect of surface roughness and lubricant viscosity. Analysis of experimental results presents a strong interaction between surface roughness and lubricant viscosity on coefficient of friction in rolling contact.