In this paper, we considered the cement line between the osteon and the interstitial bone to be theviscoelastic interface, and established the micromechanics model of conical bone. The stressresponse of this model under the strain loading along with the axial direction of bone and somemacroscopic effective modulus of conical bone were provided. We also found that the difference ofPoisson's ratios of the osteon and the interstitial bone was very important for the effective modulusand the transverse stress distribution of conical bone.