Recently several ultrasound-based techniques for the estimation of soft tissue elasticity are widely used in clinical, but these methods are usually based on the theory that the organization is pure elastic and neglect the viscosity of the organization. To calculate the displacement and strain profiles based on the theory of mechanics of viscoelasticity, the finite element analysis method is applied. This method plays an important assistant role in theoretical analysis of viscoelastic imaging, different condition of soft tissues and effects of mechanical parameters on soft tissues. Using this method, different viscoelastic parameters of soft tissues and various acoustic stimulus can be studied. Finite element analysis results show that the organization’s viscosity can’t be ignored in the study of elasticity imaging.