The effects of internal circulation in bubbles and droplets have been analysed by means of a semi-analytical series-truncation method. The equations of motion are transformed into a series of coupled, ordinary, nonlinear differential equations by use of orthogonal sets. These infinite-series equations are then truncated adequately and solved numerically. Using this series-truncation method, we have evaluated the effects of different ratios (between the continuous and dispersed phases) of both density and viscosity for the flows of low Reynolds numbers. For all the density ratios investigated, the density difference has almost no effect on the drag coefficient at low Reynolds numbers. The shear stress and the drag coefficient increase with increasing viscosity ratio of droplet to ambience and decrease with increasing Reynolds number.