Abstract: In this paper, the necessary theoretical analysis for the approximation boundary element method to solve dynamical response of viscoelastic thin plate presented in [1] is.discussed. The theorem of existence and uniqueness of the approximate solution andthe error estimation are also obtained. Based on these conclusions, the principle for choosing the mesh size and the number of truncated terms in the fundamental solution are given. It isshown that the theoretical ana analysis in this paper are consistent with thenumerical results in [1].

Key words: dynamic response, viscoelasticity, approximate boundary elementmethod, error estimation