The rheological properties and surface tensions of polymer solutions and polymer-surfactant mixed solutions were investigated. The polymers used in this study were a homopolymer of acrylic acid crosslinked with an allyl ether of pentaerythritol, an allyl ether of sucrose, or an allyl ether of propylene (CARBOMER), acylate/C10-30 alkyl acylate crosspolymer (AAAC), and ammonium acryloydimethyltaurate/VP copolymer (ADTV). A solubilizing agent PEG-40 hydrogenated castor oil (HCO-40) and an emulsifying agent polyoxyethylene (20) sorbitan monostearate (POLYSORBATE 60) made the micelles intervening between AAAC polymers, resulting in the increase of viscosity. However, HCO-40 made this behavior over the wider range of surfactant concentration than POLYSORBATE 60. From the view point of surface tensions in the same range of surfactant concentration, AAAC/HCO-40 solution showed the area of increasing surface tension with surfactant concentration in contrast to the AAAC/POLYSORBATE 60 solution showing no increasing area.