Abstract: On the basis of wide study of viscoelastic materials, an investigation on the fabrication of the composite damping steel/glass sheets with two special viscoelastic materials has been made. The composite damping steel/glass sheets are better, in regard to damping and processability, than other types of damping sheets. Thus the focus of the research is on the measurement of the properties of the steel sheets, the damping analysis and the fracture analysis. Then, the calculation formula for critical fracture stress is put forward. The topics mentioned in this paper are very important in the development of new composite steel sheets and the application of engineering.