We developed a shear horizontal surface acoustic wave (SH-SAW) sensor to investigate the viscoelastic properties and the transverse sound in normal and superfluid 3He. The SAW was generated and detected by two sets of interdigital transducers on LiTaO3 substrate. The distance between generator and detector was 21 mm. The SAW frequency was 69.4 MHz and operated in the pulse mode. In an SH-SAW substrate displacement is transverse to the propagation direction on the substrate surface. It is coupled with the viscosity of the surrounding liquid 3He. Velocity and damping of SH-SAW were measured in normal liquid 3He down to 14 mK. Temperature dependences of the velocity and the damping were explained well by assuming the viscoelastic properties of normal liquid 3He.