The scattering of a plane longitudinal wave by a spherical filler embedded in an infinite homogeneous isotropic polymer has been studied to analyze damping capacity of particulatefilled polymers. Owing to the complex wave number of viscoaelastic wave the scattering cross section by a spherical rigid filler embedded in a viscoelastic polymer is found to be quite different from that of elastic material. In long wavelength limit the rates of wave energy loss by a small rigid filler are found to be inversely proportional to the third power of the radius of a spherical filler, and to increase as the damping capacity of the matrix surrounding the filler. The quantity of wave attenuation by a viscoelastic matrix is dominant over that by fillers.