In this article, longitudinal wave (P-wave) band structures of functionally graded viscoelastic phononic crystals (PnCs) with exponential distribution properties are analytically investigated via an exact method. Differing from the laminated model, displacement and stress vectors of normal incident P-wave are obtained exactly by utilizing a stress-transform technique and the state space method. According to the continuous condition and Bloch theory, the eigenvalue equation of band structure is derived by applying transfer matrix method. The storage modulus is considered to be frequency-dependent while the loss modulus is neglected for the consideration of components viscoelasticity. Dispersion curves, obtained from the calculation of eigenvalue equation, are validated by the results of exist laminated model and transmission spectra which are also present to reveal the propagation characteristic of normal incident P-wave. Numerical examples indicate that band width and center frequencies of band gaps can be effectively altered by changing magnitude of exponential function, ratio between initial modulus and final modulus. Other new band gaps are opened as well as wider band width are achieved with the increase of gradient index к . The exact analytical solution presented in this paper can be the benchmark for those approximation solutions.