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After remarking on non-equilibrium thermodynamics with internal variables, this paper highlights the importance of these variables to the study of biological systems. Internal variables can provide a more detailed description of biological processes that occur inside cells, tissues and organs. In order to introduce a fractional model on a visco-inelastic medium based on Kluitenberg’s non-equilibrium thermodynamics, the origin of the complex dynamic modulus is shown by means of linear response theory. This research recalls our previous work to develop an ultrasound wave technique that allows us to investigate biological systems, and introduces the fractional visco-inelastic model and relative generalized relaxation time, to show that it is possible to obtain the Cole–Cole model in a particular case

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A New Non-Equilibrium Thermodynamic Fractional Visco-Inelastic Model to Predict Experimentally Inaccessible Processes and Investigate Pathophysiological Cellular Structures