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The present work deals with the analytical resolution of the problem of viscoelastic coated inclusion embedded in a viscoelastic matrix.In a first step, we will study the problem of a linear viscoelastic inclusion, without coating, embedded in a linear viscoelastic matrix.Then, the problem of coated viscoelastic inclusion considering the coating as a thin layer whose viscoelastic properties are different from those of the inclusion and the matrix is performed.The resolution of this problem will be based simultaneously on the Green function technique as well as the interface operator. The analytical expression of the solution is obtained by assuming the isotropy of the matrix as well as the spherical shape of the coatedinclusion.These results are used to determine the effective properties of a heterogeneous medium from a self-consistent approach taking into accountthe interactions between coated inclusions and the equivalent homogeneous medium.