The mechanical properties of cells are relation to their structure and function. Viscoelasticity is a kind of essence properties of cells and an important researching contents in the field of cellular mechanics. Micropipette aspiration technology is an advanced artifice on the level of single cell to study the mechanics of cells. In order to investigate the theory and method in researching mechanical properties of hepatocellullar carcinoma cells with micropipette aspiration, hepatocellullar carcinoma cells was regarded as an even linear solid and the standard linear solid viscoelastic model was chosen to describe viscoelasticity of hepatocellullar carcinoma cells, theory model of viscoelasticity of hepatocellullar carcinoma cells by micropipette aspiration was established according to the related papers, it will provide methodology reference for studies in this fields.