Shear viscosity (η) is a basic transport coefficient of the medium.In this work,we calculate shear viscosity to entropy density ratio (η/S) of an equilibrated system in intermediate energy heavy ion collisions within the framework of the Boltzmann-Uehling-Uhlenbeck model (BUU) model.After the equilibration of Au + Au system at central collision in a fixed volume is reached,temperature,pressure and energy density are extracted by the phase space information and then η/S is calculated using the Green-Kubo formulas.The results show that η/S drops with the incident energy and its value is not so drastically different from the RHIC results.