The present invention is made focusing on the viscoelasticity of a sample, which is completely different from a conventional idea, and provides an optical analysis cell 100 that in order to easily make the thickness of the sample X uniform as well as making a pair of light transmitting plates 10 parallel to each other without the use of any spacer, includes the pair of light transmitting plates 10 that sandwich and hold the sample X having predetermined viscoelasticity between mutually opposed inward surfaces 10a. In addition, the optical analysis cell 100 further includes a distance fixing member 20 having a pair of opposed surfaces 21a and 22a provided separately from each other by a predetermined distance. Also, it is configured that the respective light transmitting plates 10 receive the elastic force of the sample X, and thereby outward surfaces 10b on the sides opposite to the inward surfaces 10a of the respective light transmitting plates 10 are pressed against corresponding respective opposed surfaces 21a and 22a to fix the separation distance between the inward surfaces 10a.