A simple constitutive model for viscoelastic suspensions is discussed in this paper. The model can be used to predict the rheological properties (relative viscosity and all stresses) for viscoelastic suspensions in shear and elongational flow, and the constitutive equations combine a “viscoelastic” behaviour component and a “Newtonian” behaviour component. As expected, the model gives a prediction of positive first normal stress difference and negative second normal stress difference; the dimensionless first normal stress difference strongly depends on the shear rate and decreases with the volume fraction of solid phase, but the dimensionless second normal stress difference (in magnitude) is nearly independent of the shear rate and increases with the volume fraction. The relative viscosities and all the stresses have been tested against available experimental measurements.