In order to consider flow structure in open channels, for a fully developed turbulent uniform flow, boundary shear stress and its distribution have been investigated. As the distribution of boundary shear stress around wetted perimeter and the effect of cross sectional shape are very important in sediment transport, so the boundary shear stress distribution have been evaluate4 and compared for different channel cross sections (i.e. rectangular, trapezoidal, circular and v-shaped bottom channels). The boundary shear stress was measured using a Preston tube having an outer diameter of 4.075mm. The experimental data illustrates that the lateral distribution of boundary shear stress shows that for mild slope channels, they are fairly flat, but that for the steep slope this is not the case. The analysis of results also shows that the channel cross-section and secondary flows are more effective on boundary shear stress distribution. Of course, this outcome is different for subcritical and super critical flow conditions. For this purpose, the percentage shear force carried by the walls (%SFw) has been used. The result shows that %SFw is favorably correlated with the geometry parameter, P+=Pb/Pw An interesting result is that the eddy viscosity coefficient is a function of flow rate, where the dimensionless eddy viscosity, l, decreases as the flow discharge increases. This matter should be applied in any computational models for open channel flows.