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Basically to determine non-winter grade viscosity using a viscometer a measured amount of oil at 100° C is allowed to flow through an orifice and timed. Using a table they determine SAE viscosity based on different ranges. Thicker or heavy viscosity oils will take longer to flow through the orifice in the viscometer and end up in higher number ranges such as SAE 50 or SAE 60 for example. If an oil flows through faster being thinner/lighter then it will wind up in a low number range such as SAE 10 or SAE 20 for example. Occasionally it is possible for an oil to barely fall into one viscosity range. For example, an oil is barely an SAE 30 having a time that puts it on the very low side. Then another oil is timed to be an SAE 20 on the high side not quite breaking into the SAE 30 numbers. Technically speaking these oils will be close to the same viscosity even though one is an SAE 20 and the other an SAE 30. But you have to draw the line somewhere and that's how the SAE system is designed. Another system takes more accurate numbers into account known as cSt abbreviated for centistokes. You'll see these numbers used often for industrial lubricants such as compressor or hydraulic oils. The table at the right, SAE Viscosity Chart (High Temp), shows the equivalents for cSt and SAE viscosity numbers. You'll see the ranges for cSt compared to SAE numbers. An oil that is 9.2 cSt will be nearly the same viscosity as an oil that is 9.3 cSt, yet one is an SAE 20 and the other is an SAE 30. This is why the cSt centistokes numbers more accurately show oil viscosity.
Now if you look at the table labeled Winter or "W" Grades, you can get valuable information on how the W or winter grade viscosities are measured. Basically, as shown by the chart, when the oil is reduced to a colder temperature it is measured for performance factors. If it performs like a SAE 0 motor oil at the colder temperature, then it will receive the SAE 0W viscosity grade. Consequently, if the motor oil performs like a SAE 20 motor oil at the reduced temperatures (the scale varies - see the chart), then it will be a SAE 20W motor oil.
If a motor oil passes the cold temperature or W (winter grade) specification for a SAE 15W and at 210° F (100° C) flows through the viscometer like a SAE 40 motor oil, then the label will read 15W-40. Getting the picture? Consequently, if the motor oil performs like a SAE 5 motor oil on the reduced temperature scale and flows like a SAE 20 at 210° F (100° C), then this motor oil's label will read 5W-20. And so forth and so on!
I can't tell you how many times I have heard someone, usually an auto mechanic, say that they wouldn't use a 5W-30 motor oil because it is, "Too thin." Then they may use a 10W-30 or SAE 30 motor oil. At engine operating temperatures these oils are the same. The only time the 5W-30 oil is "thin" is at cold start up conditions where you need it to be "thin."
Source: http://en.wikipedia.org/wiki/Motor_oil
