A new method for determining parameters of a relaxation spectrum of visco-e
lastic bodies is proposed. The basic idea of the method consists of present
ing measured frequency dependencies of the dynamic modules components by th
e power series. The coefficients of these series are found by comparing var
ying values with experimental data by linear functional of errors. The para
meters of a spectrum are then calculated from the coefficients of the serie
s. This procedure allows us to overcome the main problem of finding relaxat
ion times, i.e. to pass from non-linear to linear functional of errors. It
gives us the unique possibility of unambiguously estimating weights (partia
l moduli) of lines in a discrete relaxation spectrum and relaxation times b
ecause there is only a single minimum in the functional of errors.