Upon rare occasions, viscoelasticity is required to be observed in low frequency region where _??__??_1cm-1. At present, however, analysis for observed values in such cases is not yet established. It is shown that the analysis can be performed graphically by using calculable plane wave approximation. A rheometer to which this approximation can be applied has been devised by way of experiment. This rheometer is provided with inner and outer cylindrical rotors retaining the merit of rotating type rheometer and gave satisfactory results.