The aim of this paper is to study the propagation of torsional surface waves in non-homogeneous isotropic layer of finite thickness placed over a homogeneous viscoelastic half-space, when both density and rigidity of the non-homogeneous medium are assumed to vary exponentially with depth. The frequency equations are obtained by using simple method of separation of variables. Further, it is seen that when viscoelastic parameter and non-homogeneity parameter is neglected, the dispersion equation gives the dispersion equations of Love waves in homogeneous, elastic and isotropic layer placed over homogeneous viscoelastic medium. The problem has been solved numerically and the effects of various inhomogeneities of the medium on torsional waves have been illustrated graphically.