There are terms, “damping” and “damping materials” in vibration measurement and analysis area. Damping is to control the sharpness of vibration to convert vibration energy into thermal energy; it is totally different approach from “vibration isolation” which is major method and controlled by change of rigidity, vibration isolation to reduce vibration. Damping seeks to reduce vibration as much as possible and to create more comfortable environment. We focus on “damping” in terms of meaning and differences, explain how to measure damping materials and pick up some important points for measurement. We recommend especially those who engage damping, vibration isolation to read through this report.