An　axisymmetrical　analytical　solution　is　developed　to　investigate　the　vertical　time-harmonic　vibration　of　a　floating　pile　in　a　saturated　viscoelastic　soil　layer　overlaying　bedrock.　The　soil　is　described　by　porous　medium　model　established　by　Boer,　while　the　pile　is　described　by　a　beam　vibration　theory.　By　using　separation　theory　of　differential　operator　and　variables　to　solve　the　dynamic　governing　equations　for　the　soil,　the　fundamental　solutions　for　the　soil　reactions　on　side　and　bottom　of　the　pile　are　obtained.　The　dynamic　impedance　of　the　pile　head　is　then　derived　by　solving　the　vibration　equation　for　the　pile　according　to　the　compatibility　condition　between　the　pile　and　the　soil.　The　proposed　model　is　validated　by　comparing　special　cases　of　our　model　with　the　existing　results.　Numerical　examples　are　presented　to　analyze　the　vibration　characteristics　of　the　pile.