The propagation of laser-generated Rayleigh wave in the viscoelastic material are studied theoretically. Taking account of the viscosity characteristic of the viscoelastic material, a numerical model for simulating laser-generated Rayleigh wave in the viscoelastic material is developed in the frequency domain. Based on the correctness of the finite element numerical model in the frequency domain, the laser generation of Rayleigh wave in the viscoelastic material is simulated. And then, the propagation characteristics of laser-generated Rayleigh wave are discussed and the difference of Rayleigh waves in the viscoelastic material and the elastic material are compared. The effect of different viscosity modulus to the characteristic of Rayleigh wave is analyzed in detail.