Abstract: R. S. Sattdhu and E, L, Wilson presented "Finite Element Analysis of Seepage in Elastic Media"^[1], by which complex problems in engineering can be solved, In this paper, it is extended to the case of viscoelastic media, If the soil skeleton is regarded as the viscoelastic media, the stress-strain relation will be changed with time, which increases the complexity of the problems. By making use of finite-element method to solve such problems, the linear stress-strain increment relation is considered in every preselective interval of time.The linear proportional constants here is called "equivalent elastic tensor". On the basis of the equivalent elastic tensor, this paper deduces the formulation to solve problems in visco-elastic media.