Viscoelastic behaviour of isolated tomato fruit cuticle (CM) is well known and extensively described. Temperature and hydration conditions modify the mechanical properties of CM. Mechanical data from previous transient-creep analysis developed in tomato fruit cuticle under different temperature and hydration conditions have been used to propose a rheological model that describes the viscoelastic nature of CM. As a composite material, the biomechanical behaviour of the plant cuticle will depend not only on the mechanical characteristics of the individual components by themselves but also on the sum of them. Based on this previous information, we proposed a two-element model to describe the experimental behaviour: an elastic hookean element connected in parallel to a viscous element or Voigt element that will describe the mechanical behaviour of the isolated CM and cutin under the studied conditions. The main parameters of the model, E(1) and E(2) will reflect the elastic and viscoelastic behaviour of the cuticle. Relationship between these physical parameters and the change in CM properties were discussed in order to elucidate the rheological processes taking place in CM. This model describes both the influence of temperature and hydration and the behaviour of the isolated cutin and the inferred contribution of the cuticle fraction of polysaccharides when the whole cuticle is tested.