This study is concerned about the impact type damper for effectively restraining the high vibration amplitude in the resonance regions. The theoretical analysis is based on the assumption that the impacts occur twice per cycle at an equal time interval. Simple but reasonable approximations have been derived for the optimum collision clearance and maximum amplitude ratio. Using the impact dampers which is rigidly attached to the primary vibration system, we have experimented for mass ratios and restitution coefficients. The experimental results are in good agreement with theoretical results.