A model coupling viscoelastic and multiple-scattering losses is developed to predict ultrasonic attenuation in unidirectional fiber reinforced composite of high fiber volume fraction. Complex-valued stiffness constants accounting for viscoelasticity are inserted in classical multiplescattering theory. Waves of various polarities (SH, SV, L) relatively to the fiber direction are considered. SH waves only require a scalar treatment, whereas the others require a vector treatment accounting for mode-conversions. Comparisons of predicted attenuation coefficients with experimentally measured ones validate the model.