The stabilized soil mass by bituminous emulsion is deformed when loaded as much as the other structures, but the behavior of its deformation is different corresponding to the value of load, speed of loading, water content and temperature of the sample. Generally speaking, in the case of small and rapid loading, low moisture and temperature, it is tended to show an elastic condition in which the stress is proportional to the strain, but in he other case it happens to flow plastically and becomes a viscoelastic state. The writers have experimentally measured the stresses and strains about the test pieces of soil bitumen being compressed at 1mm/min rate of strain after the dry and wet curing formerly suggested. It is reported here to be investigated the results with a viscoelastic theory.