A decision of the modulus of elasticity is made by using the degree of bending strength of materials for loudspeaker damper and the radius of corrugation lines and the radius of curvature of each corrugation as a geometrical element. And it is compared with experimental measurements. As a result. the elasticity of damper is proportional to the degree of bending strength and inversely proportional to the radius of corrugation lines and inversely proportional to the square of the radius of curvature. We made a small loudspeaker using a modified damper which take the form of inner small curvature and outer large curvature of each corrugation. This loudspeaker have the increased sensitivity in high frequency and also in low frequency region.