The Wagner theory was used for gluten dough with 55% moisture content. Using the generalized Maxwell model with 24 parameters it was possible to simulate the linear memory function required in the Wagner formulation. The generalized Maxwell model also allowed prediction of the dynamic viscosity eta’ and the out-of-phase component of the complex viscosity divided by frequency eta’/omega in the frequency range studied. A damping function with two exponential terms was found to be suitable to simulate the nonlinear properties. With the incorporation of the linear memory function and the damping function, the Wagner model is able to predict the nonlinear relaxation modulus as well as the steady viscosity.