In this paper, the general equation of motion of damped sandwich beam with multi-viscoelastic material layer was derived based on the equation presented by Mead and Markus. The viscoelastic layer, which has characteristics of complex shear modulus, was assumed to be dominantly under shear deformation. The equation of motion of n-layered damped sandwich beam in bending could be represented by (n+3)th order ordinary differential equation. Finite element model for the n-layered damped sandwich beam was formulated and programmed using higher order shape functions. Several numerical examples were implemented to show the effects of damped material.