One problem with base isolators of the sliding type is that their dynamic responses are nonlinear, which cannot be solved in an easy manner, as distinction must be made between the sliding and non-sliding phases. The lack of a simple method for analyzing structures installed with base isolators is one of the obstacles encountered in application of these devices. As an initial effort toward simplification of the analysis procedure for base-isolated structures, an approach will be proposed in this paper for computing the equivalent damping for the resilient-friction base isolators (R-FBI), based on the condition that the sum of the least squares of errors of the linearized response with reference to the original nonlinear one is a minimum. With the aid of equivalent damping, the original nonlinear system can be replaced by a linear one, which can then be solved by methods readily available. In this paper, equivalent damping curves are established for all ranges of the parameters that characterize the R-FBI for some design spectra.