The paper considers a cylindrical three-layer structure of arbitrary thickness made of viscoelastic material. It consists of two external bearing layers and a middle layer, the materials of which are generally different. The problem of nonstationary longitudinal-radial vibrations of such a structure is formulated. Based on the exact solutions in transformations of the three-dimensional problem of the linear theory of viscoelasticity for a circular cylindrical three-layer body, a mathematical model of its nonstationary longitudinal-radial vibrations is developed. Equations are derived that allow, based on the results of solving the vibration equations, to determine the stress-strain state of a cylindrical structure and its layers in arbitrary sections. The results obtained allow for special cases of transition into cylindrical viscoelastic and elastic two-layer structures, as well as into homogeneous single-layer cylindrical structures and round rods.