Abstract
It is necessary to describe the mechanical characteristics of materials by appropriate mathematical models as a basic technique for the manipulation of their corresponding virtual objects. In this study, virtual objects are assumed to consist of combinations of tetra-polyhedron viscoelastic elements. Their dynamic characteristics is given by the calculation of their discrete-time models. Then, a sheet-like virtual object with given physical properties is theoretically cut by scissors. The resistance force to the grips of the scissors on their cutting of synthesized material is confirmed similar to the actual resistance force on the cutting of its corresponding actual material.