During mechanical stimulation-induced bone remodeling, interstitial fluid around microcracks may produce a flow field with gradient fluid shear stress (FSS). Osteoclast precursors can sense this gradient FSS and migrate toward the low FSS region. However, the local distribution of wall FSS on bone cells under a flow field with globally gradient FSS remains unknown. In this study, finite element models of a modified plate flow chamber with cells were constructed. The effect of oscillatory flow with different FSS levels and cell spacings or frequencies on the distribution of local wall FSS around cells was simulated by using a fluid–solid coupling method. Results showed that the polarization of wall FSS distribution in a cell decreased with the increase in cell spacing. At a low FSS level, the frequency of oscillatory flow had a minimal effect on the wall FSS distribution. At a high FSS level, the increase in flow frequency enhanced the fluctuation of local wall FSS distribution on cells. These results provide a basis for future research on the flow-induced migration of osteoclast precursors and clarify the mechanism of mechanical stimulation-induced bone resorption.