Abstract: The damping composite st ructures with three-layered damping materials were prepared. The dampingproperties were studied with the finite element method. The calculated result s are in good agreement with thosemeasured f rom the authors’test s. Based on the finite element model, the effect s of the geomet rical and physical parameters of damping materials on damping properties of composite st ructures were analyzed. The result s show thedamping material thickness, loss factor and modulus have evident effect s on the damping properties of the dampingcomposite st ructure, but the damping material density has no effect on them.