A microscale lubrication flow of a gas between eccentric circular cylinders is studied on the basis of kinetic theory. The dimensionless curvature, defined by the mean clearance divided by the radius of the inner cylinder, is small, and the rotation speed of the inner cylinder is also small. The Knudsen number, defined by the mean free path divided by the mean clearance, is arbitrary. The Boltzmann equation is studied analytically using the slowly varying approximation following the method proposed in the author's previous study (Doi,Phys. Rev. Fluids, vol. 7, 2022, 034201). A macroscopic lubrication equation, which is a microscale generalization of the Reynolds lubrication equation, is derived. To assess this, a direct numerical analysis of the Boltzmann equation in a bipolar coordinate system is conducted using the Bhatnagar–Gross–Krook–Welander kinetic equation. It is demonstrated that the solution of the derived lubrication equation approximates that of the Boltzmann equation over a wide range of the eccentricity and the whole range of the Knudsen number. It is also demonstrated that another lubrication equation derived by a formal application of the slowly varying approximation produces a non-negligible error of the order of the square root of the dimensionless curvature for large Knudsen numbers.