Dissipation can be represented in Hamiltonian mechanics in an extended phase space as a symplectic process. The method uses an auxiliary variable which represents the excitation of unresolved dynamics and a Hamiltonian for the interaction between the resolved dynamics and the auxiliary variable. This method is applied to viscous dissipation (including hyper-viscosity) in a two-dimensional fluid, for which the dynamics is non-canonical. We derive a metriplectic representation and suggest a measure for the entropy of the system.