The scaling analysis of the viscoelastic properties of concentrated oil-in-water emulsions is presented. The scaling of the storage modulus (G＇) and loss modulus (G "), with respect to the droplet size, can be achieved successfully provided that G＇ or G " are plotted as a function of omega/R-3, where omega is the frequency and R is the Sauter mean radius. Empirical correlations of G＇ vs. omega/R-3 and G " vs. omega/R-3 are developed based on the experimental data for concentrated oil-in-water emulsions.