Abstract: In this paper we have simulated the propagation of seismic waves in a viscoelastic medium and calculated the effect of irregular surface topography by using finite element method. Several types of elastic and viscoelastic medium models, such as block structure, mountain top and /or valley with and without a soft layer underneath have been studied. The distribution of maximum amplitude of displacement and acceleration on surface has been calculated in the case of vertically incident SH and P waves from the basement. The possible application in earthquake engineering is also discussed.