PURPOSES : The dynamic modulus can be determined by applying the various theories from the Impact Resonance Testing(IRT) Method. The objective of this paper is to determine the best theory to produce the dynamic modulus that has the lowest error as the dynamic modulus data obtained from these theories(Complex Wave equation Resonance Method related to either the transmissibility loss or not, Dynamic Stiffness Resonance Method) compared to the results for dynamic modulus determined by using the Universal Testing Machine. The ultimate object is to develop the predictive model for the dynamic modulus of a Linear Visco-Elastic specimen by using the Complex Wave equation Resonance Method(CWRM) came up for an existing study(S. O. Oyadiji; 1985) and the Optimization. METHODS : At the destructive test which uses the Universal Testing Machine, the dynamic modulus results along with the frequency can be used for determining the sigmoidal master curve function related to the reduced frequency by applying Time-Temperature Superposition Principle. RESULTS : The constant to be solved from Eq. (11) is a value of 14.13. The reduced dynamic modulus obtained from the IRT considering the loss factor related to the impact transmissibility has RMSE of 367.7MPa, MPE of 3.7%. When the predictive dynamic modulus model was applied to determine the master curve, the predictive model has RMSE of 583.5MPa, MPE of 3.5% compared to the destructive test results for the dynamic modulus. CONCLUSIONS : Because we considered that the results obtained from the destructive test had the most highest source credibility in this study, the dynamic modulus data obtained respectively from DSRM, CWRM were compared to the results obtained from the destructive test by using th IRT. At the result, the reduced dynamic modulus derived from DSRM has the most lowest error.