A new process of light-weight embankment by using parallelepipedal blocks which made up of plastic films in order to obtain a density of 0.4, 0.5 or 0.6. The experimental and theoretical studies of this material enabled us to elaborate a nonlinear viscoelastic model. It shows clearly the real behavior, but it needs the identification of a great number of parameters. The purpose of this paper is to simplify the model by linearzing it. This linearization was carried out for a specific density (0.6) in two ways: - Adoption of linear forms of the elastic and delayed deformations according to the stress. - Adoption of a linear form of the elastic deformation and a constant delayed one (linear viscoelasticity). The comparison between experience and theory shows that the linear model describes the reality in a field of stresses which can reach 200 kPa.