Expressions for the ion perpendicular viscosity as well as for the electron and ion gyroviscosities, parallel viscosities and heat fluxes are derived for arbitrary mean-free path plasmas, in which the lowest order distribution function is a Maxwellian, by assuming the gyroradius is small compared with the shortest perpendicular scale length. The results are given in terms of a few velocity space integrals of the gyrophase independent correction to the Maxwellian and correctly reproduce known results in the collisional limit.