In this paper, a spectral finite element method for a rectangular sandwich plate with viscoelastic core having the Levy-type boundary conditions has been plated. The sandwich plate consists of two isotropic and elastic face plates with a surfaced-bonded viscoelastic core. For the analysis, the in-plane and transverse energy in the face plates and only shear energy in the core are considered, respectively. To account for the frequency dependent complex shear modulus of the viscoelastic core, the Golla-Hughes-McTavish model is adopted. To evaluate the validity and accuracy of the proposed method, the frequency response function and dynamic responses of the sandwich plate with all edges simply supported subject to an impact load are calculated and compared with those calculated by a finite element method. Though these calculations, it is confirmed that the proposed method is very reliable and efficient one for vibration analysis of a rectangular sandwich plate with viscoelastic core having the Levy-type boundary conditions.