Ferrimagnetic micro particles of Fe3O4 were used to investigate the intracellular viscoelastic properties of alveolar macrophages in vivo. After primary strong field magnetization and complete relaxation the lung was remagnetized by a weak magnetic field. In this case the balance between magnetic torque and hydrodynamic retarding torque allows to model remagnetization. The deviations between measurements and theory make it necessary to estimate a non-Newtonian intracellular viscosity. The measurements were analysed according to the shear rate dependence of intracellular viscosity, giving a viscosity of 130 Pa·s a shear rate of 0.01 s-1, while it increases to above 103 Pa·s for shear rates below 0.001 s-1.