The moduli of concrete has been determined by various testing methods. The impact resonance (IR) method has been shown to be truly a simple nondestructive testing method which produces consistent results. It is possible to determine not only the modulus but also damping ratio from the IR test. However, the values of elastic modulus and damping ratio of concrete from the test is known to be affected by various test conditions including, specimen support condition, impact steel ball size and sampling rate. In this study, the optimum IR test conditions are suggested and validated experimentally. The test results showed that the recommended test conditions yielded a variation of resonant frequency within ${pm}0.3%$ and damping ratio ${pm}10.0%$. In addition, the modulus from the IR test was comparable to that from a static test when the effect of strain amplitude was properly taken into account.