The present investigation was undertaken to examine the basic unit of densification: the particle-particle indentation. The true interparticle contact area that is established during densification ultimately determines the quality of the tablet compact. By examining the interfacial contact between mutually indenting viscoelastic particles, the process of contact evolution may be represented in mathematical form through extension of the classical Hertzian elastic contact description to encompass material viscoelastic terms. In this way, the time-dependent response of materials to applied loads may be addressed explicitly. The effects of rates of applied loading and maximum load levels were also considered. This analysis was based on viscoelastic stress data collected using an instrumented Instron analyzer during the densification of PMMA/coMMA, a pharmaceutical polymeric coating material. A crossed cylinder matrix compaction geometry was used to simulate the geometry of two mutually indenting spherical particles. Numerical and graphical solutions delineating the relationship between contact area evolution and the prescribed loading force are presented. This particle-particle description of the contacting interface serves as a unit basis for describing the entire powder bed. The powder bed may ultimately be modeled as a collection of these particles in contact.