The governing equations of monodomain isothermal cholesteric liquid cr
ystals subjected to small amplitude oscillatory rectilinear shear have
been derived for three representative helix orientations. The imposit
ion of oscillatory flow excites splay-bend-twist deformations when the
helix is aligned along the flow direction, splay-bend deformations wh
en the helix is along the vorticity gradient, and twist deformations w
hen aligned along the velocity axis. The different nature of the excit
ed elastic modes as well as the anisotropic viscosities are reflected
in the anisotropy of the linear viscoelastic material functions for sm
all amplitude rectilinear oscillatory shear. When the helix is aligned
along the flow direction, cholesteric viscoelasticity is strongest, a
nd exists in a relatively narrow band of intermediate frequencies. Whe
n the helix is aligned along the vorticity direction cholesteric visco
elasticity is significant in a relatively broad range of intermediate
frequencies. Finally, when the helix is aligned along the velocity gra
dient direction, cholesteric viscoelasticity is relatively insignifica
nt and only exists in a narrow band of frequencies. The cholesteric pi
tch controls the location of viscoelastic region on the frequency spec
trum, but only when the helix is not oriented along the vorticity axis
.