We study suspensions of deformable (viscoelastic) spheres in a Newtonian solvent in plane Couette geometry, by means of direct numerical simulations. We find that in the limit of vanishing inertia the effective viscosity µ of the suspension increases as the volume-fraction occupied by the spheres Φ increases and decreases as the elastic modulus of the spheres G decreases; the function µ(Φ, G) collapses to an universal function, µ(Φe), with a reduced effective volume fraction Φe(Φ, G). Remarkably, the function µ(Φe) is the well-known Eilers fit that describes the rheology of suspension of rigid spheres at all Φ. Our results suggest new ways to interpret macro-rheology of blood.Most of the fluids we encounter in our everyday lifefrom the mud we wade through to the blood that flows through our veins -are complex fluids. One of the most useful ways to understand the rheology of complex fluids is to model them as suspensions of objects in a Newtonian solvent with dynamic viscosity µ f and density ρ f [1,2]. The rheology of suspensions can be quite complex, as it depends on the shear-rateγ, the volume-fraction Φ occupied by the suspended objects, the properties of the suspended objects themselves (some examples are rigid spheres, bubbles, a different fluid enclosed in a membrane), and their poly-dispersity. In the simplest case of rigid spheres in the limit of small Φ, and vanishing inertia (smallγ), also ignoring thermal fluctuations (infinite Peclet number), the fractional increase in the effective viscosity of the suspension is given by [see, e.g., 3, section 4.11]At present there is no theory that allows us to calculate µ for any given Φ andγ. Different empirical formulas provide a good description to the existing experimental and numerical results [4][5][6][7]. Among those, we consider here the Eilers formula [1,2],which fits well the experimental and numerical data [5,6] for both low and high values of Φ, up to about 0.6. In the expression above, Φ m is the geometrical maximum packing fraction, and B is a constant, and the best fit to the data yields Φ m = 0.58 − 0.63 and B = 1.25 − 1.7.If the radius R of the spheres and the shear-rate are large enough, the particle Reynolds number, defined as Re ≡ (ρ f R 2γ )/µ f , is greater than unity, inertial effects are non negligible and the viscosity µ = µ(Φ, Re). Remarkably, direct numerical simulations (DNS) in Ref. [8] demonstrated that the Eilers fit is a good approximation even for inertial suspensions if Φ in Eq.(2) is replaced by an increased effective volume fraction, Φ e (Φ, Re). Due to the increase of the effective volume fraction with the applied shear, the suspension viscosity increases, a phenomenon called inertial shear-thickening.In this letter we add a different complexity to this problem, one that is particularly important to understand rheology of biological flows; while keeping small Re, we allow the suspended particles to be deformable.In particular, we model the spheres as viscoelastic material with an elastic shear-modulus G and viscosity µ s . There...