Viscoelasticity of polymer modified cement paste can be measured by dynamical mechanical analysis in frequency domain. Complex plane analysis of compliance can be obtained to establish the rheological model of the material. From the form and the location of the imperfect semicircle on the compliance plane the parameters of the rheological model can also be determined. Samples of polymer modified cement paste of three different compositions were measured at different frequency range from 0.01 Hz to 100.00 Hz. The results show that the second order standard solid rheological model is suitable for practical use to explain the viscoelastic behavior of polymer modified concrete. The research bids fair to optimize the design of mix proportion of the concrete.