We use the three-dimensional multi-particle well-ordered model of composites (the crystal model) for describing rheological properties of concentrated electrorheological fluids. According to this model, the particles of the suspension take their places at sites of a grid with specified type of symmetry. We take into account hydrodynamic couple interaction of particles (in the frameworks of the theory of lubrication) and forces of electrostatic interaction of particles polarized under the action of an external electric field and then employ the mathematical apparatus of the microscopic theory of crystals. As a result, we construct the basic relationships for describing viscoelastic electrorheological properties of electrorheological fluids. These basic relationships allow for microstructure characteristics, electrical and rheological properties of components of the suspension, and intensity of an external electric field. We obtain the formula for the complex dynamic shear modulus for ER fluids that depends on all the parameters mentioned above.