Entropy (temperature) fluctuations produced by turbulent flames generate noise when they are accelerated by the flow. This so-called entropy noise is an important contributor to core noise in modern aeroengines and several semi-analytical models exist in the literature for its prediction. All these models assume the flow to be inviscid. In the present paper, contribution of viscosity on entropy noise generation and scattering through a nozzle is investigated numerically with URANS simulations and analytically through the extension of the 2D inviscid model of Emmanuelli et al. (2020). Simulations indicate noise generation and scattering is slightly reduced in the medium-frequency range in the presence of viscosity with variations below 3 dB in comparison to reference inviscid data. This noise variation is qualitatively well reproduced by the low-order model. The major effect of viscosity on noise generation and propagation lies in the presence of boundary layers. Viscous entropy noise sources and viscous diffusion of acoustic perturbations have a negligible impact on noise. Discrepancies between simulations and analytical solutions are found to come from the radial evolution of the acoustic waves in thick boundary layers, not accounted for in the model, and which impact noise scattering.