A finite element displacement formulation is presented for the direct determination of the dynamic response of structural systems composed of linear viscoelastic materials. The material is characterized by an exponential expansion of the relaxation modulus, but the calculations are arranged so as to avoid the explicit performance of convolution integrals. Illustrative examples are given to indicate the range of applicability of the method. Also, it is shown how the implementation of the general methodology for linearly viscoelastic materials can be readily extended to include a broader class of thermo-visco-plastic materials.