Abstract: For glass micro balloon/epoxy resin cement particle composite, the rigid frame-spring-damper model was put forward. Considering the damping properties of epoxy matrix, the loss factor was gotten under normal temperature and low frequency by the dynamic mechanical analysis, and used for this model. A rule of loss factor for glass micro balloon/epoxy resin cement composite changed along with the increase of radius of glass micro balloon could be obtained by numerical emulation analysis using finite element analysis method. The results show that the loss factor of particle composite caculated by the rigid frame-spring-damper model increases alone with the radius increase of glass micro balloon. In addition, the shear loss factor is higher than that of axial. For the integral material, the loss factor caculated by the rigid frame-spring-damper model is gradually increasing too. The loss factor caculated by the grid model arranged by plane quadrangle is higher than that of flat hexagonal. It means that the greater the porosity of particle composite, the higher the loss factor. The simulated analysis result is consistent with actual damper laws and it suggests that the model is reasonable.