Starting from the complex shear modulus equation for a dilute suspension system, three new equations are developed for the complex shear modulus of concentrated suspensions of solid spheres. The continuous phase (matrix) and the dispersed particles are treated as viscoelastic materials in the derivation. Complex shear modulus data on suspensions of spherical glass beads in polymeric liquid were obtained experimentally and compared with the predictions of the proposed equations. The proposed equations describe the experimental data reasonably well.