Generally, viscoelastic solid constitutive equation can be written into differential form and integral form. From differential form of constitutive equation the mathematical representation of the state space equation can be derived. Due to the state space equation, general constitutive equation can be solved by precise integration method that can be used in many fields with the advantages of highly precision and convenience. For linear viscoelastic solids with crack, the finite elements program of the precise integration method for viscoelastic solid is developed, which appears to be efficient and precise. C-integral is used to be the characterising parameter.