In the stiffness evaluation from the skin surface, the body structure under the skin, like a bone and muscle, influences on the measurement results. The authors developed the measurement system of biomechanical impedance with applying a vibration of acoustic frequency onto the body surface. We measured the viscoelasticity of the silicone-gel model, which involves metal blocks, from
the gel surface by using this system. The internal structure of model is estimated from the relation between the viscoelasticity and the distance from the gel surface to the internal block. Applying this method, the shape of ribs of the right chest are estimated. The shapes and viscoelasticity of silicone-gel tumor model, which has two different tumors, are also estimated.