Viscoelastic materials have the characteristics of elasticity and viscosity. Unlike the metals which show negligible damping characteristics, the damping characteristic of viscoelastic materials like rubber mounts is very important in the analysis of the dynamic system. So there has been a great interest in measuring the damping characteristics of the material can be measured. One is the resonant method which loss factor can be measured only in the resonant frequency. The other is the nonresonant method. In this paper, the test procedure and the physical meaning of the impedance method are introduced. The impedance test results, the loss factor by the impedance method, are compared to the results of the resonant method including some recommendations in the experimental setup.