On the basis of Maxwell element, whose elastic and viscous elemlnt can produce the birefringence proportional to their strains, the complex modulus of elasticity E*, the complex strain-optical coefficient K* and the complex stress-optical coefficient M* as well as three kinds of loss tangent can be derived. These quantities can also be generalized by employing a concept of the so-called continuous distribution of relaxation times. Lissajous' figures obtained by means of the apparatus reported in the previous paper at 1.5cycles/sec have been analyzed in order to evaluate E*, K*, M* and the loss tangent for vulcanized Hevea rubber, low density polyethylene and polypropylene films at 30°C. The order of phase of the stress, strain and birefringence in these materials are quite different from each other. In the case of rubber, the stress and birefringence are almost in phase with each other, and only the strain lags far behind them in the phase. For polyethylene, on the other hand, the strain lags behind the stress and the birefringence behind the strain. Polypropylene shows negative strain-optical coefficient and the order of phase is the stress, birefringence and strain. These differences in the phase relations probably indicate that molecular mechanisms of deformation from which the birefringence originates are quite diffrent for each material.