Manipulation　by　focused　ultrasound　is　an　emerging　technology　with　much　promise　for　non-contact　handling　of　microscale　objects.　A　particularly　promising　approach　for　achieving　this　with　living　cells　involves　incorporating　standing　surface　acoustic　waves　(SSAWs)　into　a　microfluidic　device.　SSAWs　must　be　tuned　to　provide　the　necessary　range　of　acoustic　radiation　force　(ARF),　but　models　enabling　this　tuning　have　neglected　the　mechanics　of　the　cells　themselves,　treating　cells　as　rigid　or　homogenous　spheres,　and　have　also　neglected　energy　transfer　from　the　substrate　to　the　fluid　at　the　Rayleigh　angle.　We　therefore　applied　Mie　scattering　theory　to　develop　a　model　of　the　ARF　arising　from　a　SSAW　impacting　an　idealized　eukaryotic　cell　in　an　inviscid　fluid.　The　cell　was　treated　as　a　three-layered　body　with　a　nucleus,　cytoplasm,　and　cortical　layer.　Results　showed　strong　dependence　on　cell　structures　and　the　Rayleigh　angle　that　can　be　harnessed　to　develop　novel　applications　for　cell　manipulation　and　sorting.　ARF　can　be　tuned　using　the　new　model　to　both　push　away　and　pull　back　a　cell　towards　the　sound　source.　The　proposed　analytical　model　provides　a　foundation　for　design　of　microfluidic　systems　that　manipulate　and　sort　cells　based　upon　their　mechanical　properties.　©　2020