Underwater weapon system is required to structurally strong material, since as it is directly exposed to external shock. It should also be using the lightweight material in order to take advantage of buoyancy. Composite materials meet these requirements simultaneously. Particularly in the case of submarine, composite materials are widely used. It is important to have a high strength enough to be able to withstand external shock, but it is also important to attenuate it. In a method for the shock damping, viscoelastic damping materials are inserted between the high strength composite material as a sandwich structure. Shock attenuation can be evaluated in the loss factor. In ASTM(American Society of Testing Materials), evaluation method of the loss factor of cantilever specimens is specified. In this paper, mode tests of the cantilever are performed by the ASTM standard, in order to calculate the loss factor of the viscoelastic damping material by the specified expression. Further, for verifying of the calculated loss factor, mode test of compound beams is carried out. In addition, the characteristics of the material were analyzed the effect on the loss factor.