Distraction Osteogenesis (DO) is a surgical technique used to reconstruct bone defects. To improve the current treatment protocols, the knowledge of the mechanical properties of the bone regenerate is of major interest. The aim of this study, constituting the second part of our paper previously published in Acta of Bioengineering and Biomechanics, was to identify the elastic and viscous properties of bone callus. This is done in the case of a mandibular DO by analyzing the experimental measurements of the forces imposed on bone regenerate by a distraction device. The bone transport forces were evaluated thanks to strain gauges glued on the distraction device. A rheological model describing the callus constitutive behavior was developed and the material constants involved were identified. The time-dependent character of the bone regenerate mechanical behavior was confirmed. The viscous response of the mesenchymal tissue was described by two characteristic times. The first one describing the viscoelastic callus behavior was estimated to be 140 seconds and the second one representing the permanent bone callus lengthening was evaluated to be 5646 seconds. An average value of 0.35 MPa for the regenerate Young's modulus was deduced. The elastic properties of mesenchymal tissue found are in agreement with the rare data available in the literature.