We simulate the stresses induced by temperature changes in a putative hard layer near the surface of comet 67P/Churyumov-Gerasimenko with a thermo-viscoelastic model. Such a layer could be formed by the recondensation or sintering of water ice (and dust grains), as suggested by laboratory experiments and computer simulations, and would explain the high compressive strength encountered by experiments on board the Philae lander. Changes in temperature from seasonal insolation variation penetrate into the comet’s surface to depths controlled by the thermal inertia, causing the material to expand and contract. Modelling this with a Maxwellian viscoelastic response on a spherical nucleus, we show that a hard, icy layer with similar properties to...