The vehicle design engineers have studied the method of applying damping materials to the vehicle bodies by computer simulations and experimental methods in order to improve the vibration and noise characteristics of the vehicles. The unconstrained layer damping, being concerned with this study, has two layers(base layer and damping layer) and proyides vibration control of the base layer through extensional damping. Generally this kind of surface damping method is effectively used in reducing structural vibration at frequencies beyond 150Hz. The most important thing is how to apply damping treatment with respect to location and size of the damping material. To solve these problems, the current experimental methods have technical limits which are cumbersome, time consuming, and expensive. This Paper proposes a method based on finite element method and it employes averaged ESE(element strain energy) percent of total of dash panel assembly for 1/1 octave band frequency range by MSC/NASTRAN. The regions of high ESE percent of total are selected as proposed location of damping treatment. The effect of damping treatment is analyzed by comparing the frequency response function of the SPCC bare Panel and the damping treated panels.